Supreme Court · 2005 INSC 153 · Decided 17 March 2005
M/S. Noble Synthetics LTD. v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 2005 INSC 153 · [2005] 2 S.C.R. 1003
- Case number
- CIVIL APPEAL No. 7103/1999
- Decided
- 17 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
Central Excise Act, 1944-Section 11 A-Central Excise Rules, 1944- Rules 56, 1738 and 173Q--Central Excise Tariff Act, 1985-Chapter Sub­ heading 3 906. 90 : Re-classification of products-Power of the adjudicating authority­ Assessee submitting technical opinions of Professors in support of the assessee, forwarding the opinions to Dy. Chief Chemist of the Department for his opinion-Held : The a/legation that the adjudicating authority forwarded the technical opinions to the Dy. Chief Chemist behind the back of the assessee is not tenable-The adjudicating authority has power to
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