Supreme Court · 2003 INSC 120 · Decided 26 February 2003
M/S. Amco Batteries LTD., Bangalore v. Collector of Central Excise, Bangalore
- Court
- Supreme Court of India
- Citation
- 2003 INSC 120 · [2003] 2 S.C.R. 342
- Case number
- CIVIL APPEAL No. 5941/1999
- Decided
- 26 February 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise and Salt Act, 1944; Section 3, Proviso to sub-section (1) of Section 11-A and Rule 57A/Central Excise Tariff Act, 1985; Sub-Heading c 7802.00/Exemption Notification No. 186184-CF dated 1-8-1984 and its amended Notification No.246187-CE dated 20-11-1987: Assessee mamifactures from waste/scrap-Levying of excise duty invoking extended period of limitation-Held: since entire movement of waste/scrap to job workers D till receipt of ingots manufactured by them is properly recorded no wilful suppression by the assessee--Bonafide belief that waste/scrap re-used in
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