Supreme Court · 1999 INSC 184 · Decided 13 April 1999
Lal Woolen and Silk Mills (P) LTD. Amritsar v. The Collector of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 1999 INSC 184 · [1999] 2 S.C.R. 640
- Case number
- CIVIL APPEAL No. 473/1986
- Decided
- 13 April 1999
- Bench
- AJAY PRAKASH MISRA, R.P. SETHI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1944 : Rules 56-A(2), 56A-(2B). Excise-Entitlement for set off-Year 1976-77-Notification Nos. 235/ C 76 and 236176-Assessee-Payment of excise duty on dyed worsted woollen yarn after having paid the duty on worsted woollen grey yarn-Asseesee has not followed the procedure as for proforma credit-Rule 56-A(2) was amended on 21st February, 1981 by introducing sub-rule 2 B, under which power was entrusted to the Collector both, to condone the defect of any procedure of sub-rule D (2) and to confer benefit to such assessees-Assessee cannot claim benefit of this
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