Supreme Court · 1994 INSC 602 · Decided 13 December 1994
M/S. Liberty Oil Mills (P) LTD. Bombay v. The Collector of Central Excise Bombay ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 602 · [1994] SUPP. 6 S.C.R. 547
- Case number
- CIVIL APPEAL No. 2221/1987
- Decided
- 13 December 1994
- Bench
- R.M. SAHAI, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: First Schedule-Item 13- 'Vegetable Product'-Levy of duty-Notification granting benefit of concession-Interpretation of A B Interpretation of Statute-Fiscal statute-Interpretation of-Held C ambiguity should be interpreted in favour of revenue. Under Government No. 40n2 dated 17.3.1972 exemptiOn of excise duty to the extent of rupees ten per quintal was available in respect of vegetable product produced out of rice bran oil subject to the D conditions that (1) the said vegetable product was issued out from a factory in admixture with til oil, or
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