Supreme Court · 2004 INSC 343 · Decided 5 May 2004
M/S. Elphinstone Metal Rolling Mills v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 2004 INSC 343 · [2004] SUPP. 2 S.C.R. 163
- Case number
- CIVIL APPEAL No. 3504/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
METAL ROLLING MILLS A v. COLLECTOR OF CENTRAL EXCISE, BOMBAY MAY 5, 2004 B [S. RAJENDRA BABU, CJ., AND G.P. MATHUR, J.] Central Excises and Salt Act, 1944 : First Schedule-Tariff items No. 26A(l)(la) and 26A(2)-Copper C sheets and circles, copper wire bars, copper wire rods and castings and I 966-Held, unless scrap and waste can be demonstrated to have been duty paid goods, they cannot be assumed D to be so-Tribunal rightly declined to accept the claim. Show cause notice-Limitation-Held, would apply only from the date of finalisation of classification. Appellant, a manufacturer of
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