Supreme Court · 2008 INSC 10 · Decided 4 January 2008
M/S. Mathania Fabrics v. COMMNR. of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 2008 INSC 10 · [2008] 1 S.C.R. 58
- Case number
- CIVIL APPEAL No. 5398/2002
- Decided
- 4 January 2008
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944/Central Excises and Salt Act, 1944 - ss. - 11 A - Excise duty - Exemption from - By c Notifications - To cotton fabrics processed without the aid of power - Two assesses admittedly using power for mixing of chemicals, lifting of water and pouring in the bleaching tanks and and duty levied invoking extended period of limitation - Tribunal upholding the case of D Revenue - In case of one assessee Tribunal reduced the penalty amount - Held: Exemption rightly denied - Power was used by the assesses for the process undertaken by them - Invocation of extended period of
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