Supreme Court · 2005 INSC 185 · Decided 5 April 2005
M/S Channy Enterprises v. Commissioner of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2005 INSC 185 · [2005] 3 S.C.R. 251
- Case number
- CIVIL APPEAL No. 2415/2005
- Decided
- 5 April 2005
- Bench
- RUMA PAL, C.K. THAKKER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3A
Headnote
Excise: Central Excise Act, 1944-Section 3A-lnduction Furnace Annual C Capacity Determination Rules, 1997-Rules 3 and 4-Circular dated 26-2- 1998-Central Excise Rules, 1944-Rule 96(ZP)-Hot rolled steel products­ Levy of duty on the basis of Annual Capacity of Production(ACP)-Assessee having upon the 1998 Circular determining the ACP by clubbing D the capacity of both the mills-Correctness of-Held: Correct-The 1998 Circular clearly says that the capacity of the higher of the two mills would be taken for assessing the ACP only if each rolling mill did not have a separate heating
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