Supreme Court · 2004 INSC 434 · Decided 10 August 2004
M/S. Nahar Industrial Enterprises LTD. and ORS. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 434 · [2004] SUPP. 3 S.C.R. 432
- Case number
- CIVIL APPEAL No. 6324/2002
- Decided
- 10 August 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3
Headnote
Central Excise Act, 1944-Section 3-Additional Duties of Excise (Textiles and Textile Articles) Act, 1978-Section 3-Cotton yarn manu­ factured by 100% Export Oriented Undertaking from indigenous raw C materials-Additional Excise Duty (AED) in addition to Basic Excise Duty (BED)-Levy 8197-CE, 100% EOUs exempted from paying duty in excess of amount of BED paid by producer or manufacturer who is not 100% EDU-After amendment by Notification 1112000-CE, D amount in excess of excise duty leviable under the Act 'or under any other law for the time being in force'
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