Supreme Court · 2009 INSC 722 · Decided 6 May 2009
M/S Kushal Fertilisers (P) LTD. v. The Commissioner of Customs and Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 2009 INSC 722 · [2009] 8 S.C.R. 238
- Case number
- CIVIL APPEAL No. 3277/2009
- Decided
- 6 May 2009
- Bench
- S.B. SINHA, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Central Excise Act Section 11A
Headnote
Central Excise Act, 1944/Central Excise Rules, 1944: Section 11 A/Rules 17 4, 209A - Company manufacturing conduit pipes, was directed by the Central Excise Authorities to file declaration under Rule 17 4 for the purpose of claiming exemption from licensing notice also issued demanding Central D Excise Duty and as to why penalty shall not be levied in terms of Rule 209A stating that the Company was not entitled to exemption as gate passes described the product as 'bars' and thus the company intentionally suppressed the fact - Commissioner holding
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