Supreme Court · 2007 INSC 238 · Decided 1 March 2007
M/S. Mil India LTD. v. Commissioner of Central Excise, Noida
- Court
- Supreme Court of India
- Citation
- 2007 INSC 238 · [2007] 3 S.C.R. 476
- Case number
- CIVIL APPEAL No. 6988/2005
- Decided
- 1 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35G, 35A
Headnote
INDIA LTD. v. f COMMISSIONER OF CENTRAL EXCISE, NOIDA MARCH I, 2007 B (S.H. KAPADIA AND B. SUDERSHAN REDDY,JJ.] Central Excise Tariff Act, 1985; S.H. 8479.90: Assessee manufacturing plants and equipments for soaps/detergent- I -~ c Entering into an agreement with other companies for supply of to decide on facts about excisability of goods-Thus, High Court erred in holding that the Tribunal could not have D examined the question of dutiability, once on merits, the order of appellate authority became final-An order of assessment under the taxing law does not become final before the
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