Supreme Court · 2002 INSC 390 · Decided 17 September 2002
M/S. Bhupindra Steels (P) LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 2002 INSC 390 · [2002] SUPP. 2 S.C.R. 413
- Case number
- CIVIL APPEAL No. 2305/1994
- Decided
- 17 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
STEELS (P) LTD. A v. COLLECTOR OF CENTRAL EXCISE SEPTEMBER 17, 2002 (SYED SHAH MOHAMMED QUADRI AND S.N. VARIAVA, JJ.) B Central Excises and Salt Act, 1944-Section 3 I Central Excise Rules, 1944-Rules 8(/)-Tariff Items-Sub-item 8-Levy of duty-Notification providing exemption of duty on item 8 as it is "waste and scrap''. Practice and Procedure: Plea raised for the first time before Supreme Court-Held. not permissible. Appellant-assessee manufacturer of ingots using the inputs "ends of M.S. Flats" sought exemption from excise duty under a Notification
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