Supreme Court · 2004 INSC 342 · Decided 5 May 2004
M/S. Mentha and Allied Products LTD. v. Commissioner of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 2004 INSC 342 · [2004] SUPP. 2 S.C.R. 157
- Case number
- CIVIL APPEAL No. 922/1998
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
AND ALLIED PRODUCTS LTD. A v. COMMISSIONER OF CENTRAL EXCISE, MEERUT MAY 5, 2004 [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] B Central Excise Act, 1944: S.11-A- 'Bulk Drugs '-Menthol IP-Manufactured for use in manufacture of tooth paste, powder and shaving cream-Classified by C assessee under the of Exemption Notification No. 31188-CE dated 1.3.1988-However, application of extended period of limitation for levy of penalty invoking D s.11-A is not justified-Drugs and Cosmetics Act, 1940-Drugs (Prices Control) Order, 1987-Central Excise Tariff Act, 1985. Words and Phrases : Expression
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)