Supreme Court · 2005 INSC 101 · Decided 24 February 2005
M/S. Pahwa Chemicals PVT. LTD. v. Commissioner of Central Excise, Delhi
- Court
- Supreme Court of India
- Citation
- 2005 INSC 101 · [2005] 2 S.C.R. 380
- Case number
- CIVIL APPEAL No. 2350/2002
- Decided
- 24 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
HWA CHEMICALS PVT. LTD. v. COMMISSIONER OF CENTRAL EXCISE, DELHI FEB RU ARY 24, 2005 B [S.N. VARIA VA, DR. AR. LAKSHMANAN AND S.H. KAPADIA, JJ.) Central Excise Act, 1944-Sections I IA, 2(b) & 37-Suppression of facts-Non-payment of duty-Proper officer to issue show-cause notice-Held, C the Officer under the Act. Appellants were engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise D Tariff Act, 1985. They claimed benefit of Notification No. I of 1993 as amended and Notification No. 16of1997. Show-cause notices were issued
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