Supreme Court · 1994 INSC 490 · Decided 26 October 1994
M/S Graver and Weil (India) LTD. v. Collector of Central Excise, Baroda
- Court
- Supreme Court of India
- Citation
- 1994 INSC 490 · [1994] SUPP. 5 S.C.R. 168
- Case number
- CIVIL APPEAL No. 785/1986
- Decided
- 26 October 1994
- Bench
- R.M. SAHAI, M.K. MUKHERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Factories Act, 1948-Section 2 (m)-Factory-Definition-Word 'premises,-Meaning-Words 'any premises including the precincts thereof -Scope of C Central Excise and Salt Act, 1944-Section 11A(J), proviso and 35 L- D E F Central Excise Rules, 1944-Rule 173 F rlw Rules 9 (I), 173 B, 173 C, 173 B(2) rlw disregard of statutory obligations-Deliberate suppression of material facts to avoid payment of excise duty-Order of imposition of penalty upheld Words and Phrases: 'Factory' 'Premises' 'any premises including the precincts thereof,-Meaning of in one context of Factories Act, 1948. Appellants
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)