Supreme Court · 2007 INSC 1076 · Decided 12 October 2007
M/S. Paras Ship Breakers LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1076 · [2007] 11 S.C.R. 419
- Case number
- CIVIL APPEAL No. 4841/2007
- Decided
- 12 October 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3A, 35G
Headnote
Central Excise Act, 1944-ss.JA and 35G-Deemed annual production-Manner of determination-Finding of fact by Tribunal against assessee-Appeal of assessee dismissed by High Court- Correctness of-Held, correct as there was no question of law for consideration by the High Court. A B C l to determine the deemed annual production of D Appellant-assessee in terms of Section 3A of the Central Excise Act, 1944 (brought into force w.e.f.14-05-1987) taking into consideration the capacity of the induction furnace when it was first installed viz. 8 M. T. Appellant-assessee contended that
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