Supreme Court · 2006 INSC 39 · Decided 20 January 2006
M/S Motor Industries CO. LTD. v. Commissioner of Central Excise, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2006 INSC 39 · [2006] 1 S.C.R. 491
- Case number
- Civil Miscellaneous Petition No. 4391/2000
- Decided
- 20 January 2006
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, I 985-Chapter 84-Nozzles and nozzle holders used in coupling of injectors-Exemption-Entitlement of-Failure of tribunal and authorities to decide about construction and components of injector- c Failure of department to adduce evidence that nozzles and nozzle holders and were marketable-Assessee also failed to prove their entitlement to exemption- Thus, matter remitted to Adjudicating Authority to decide afresh. -~ Appellant-assessee is engaged in the manufacture of nozzles, nozzles D ' holder and injectors. Department issued notice to the appellants for
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