Supreme Court · 2007 INSC 877 · Decided 29 August 2007
M/S Continental Foundation Joint Venture Sholding Bathpa Himachal Pradesh v. COMMNR. of Central Excise, Chandigarh-I
- Court
- Supreme Court of India
- Citation
- 2007 INSC 877 · [2007] 9 S.C.R. 554
- Case number
- CIVIL APPEAL No. 3139/2002
- Decided
- 29 August 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
FOUNDATION JOINT VENTURE SHOLDING, NA THPA HIMACHAL PRADESH v. COMMNR. OF CENTRAL EXCISE, CHANDIGARH-I B AUGUST 29, 2007 (DR.ARIJIT?ASAYAT ANDS.fl. KAPADIA,JJ.I Central Excise Act, 1944-s. J IA-Manufacture of Mix Concrete- C Excis,e duty-Demand of-Alleging that the m~nufacture was of held: Duty not liable to be . levied-Since the adjudication was beyond normal period of limitation and extended period of limitation was not available to the Revenue- b; the facts b of the case, there was scope of entertaining doubt about the view to be taken regarding levy· on the
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