Supreme Court · 2003 INSC 111 · Decided 19 February 2003
M/S. P & B Pharmaceuticals (P) LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 2003 INSC 111 · [2003] 2 S.C.R. 252
- Case number
- CIVIL APPEAL No. 3969/1995
- Decided
- 19 February 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
I ....! Central Excise Act, I 944: ·, S. I I-A, proviso-Recovery of duty not levied due to suppression of fact \ J' c regarding related person-Assessee, manufacturing patent and proprietary _,. medicines-Show cause notices issued to assessee demanding duty on the basis of price at which its distributor was a related person and the assessee suppressed the fact-Held, the issue that distributor was a related person has been the subject matter of D consideration of excise authorities at different stages and necessary material was before the authorities-They had then taken the view
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