Supreme Court · 2006 INSC 538 · Decided 22 August 2006
M/S. Duncans Industries LTD., Calcutt v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2006 INSC 538 · [2006] SUPP. 4 S.C.R. 860
- Case number
- CIVIL APPEAL No. 754/2001
- Decided
- 22 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35
Headnote
INDUSTRIES LTD., CALCUTT A v. COMMISSIONER OF CENTRAL EXCISE, NEW DELHI AUGUST 22, 2006 B [ASHOK BHAN AND MARKANDEY KA TJU, JJ.) Central Excise Act, 1944-Sections 35£(2) and I I-A-Deletion of demand of duty short paid and levy of penalty-Show cause notices alleging contravention of show cause by Commissioner, demand of duty short paid and penalty levied-Tribunal set aside duty liability as already been adjudicated in the earlier proceedings however, penalty levied upheld-On appeal held: D Department could invoke right of appeal against the order u/s 35 £(2) or issue
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