Supreme Court · 1997 INSC 61 · Decided 27 January 1997
M/S. Ponds India LTD. v. Collector of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 61 · [1997] 1 S.C.R. 541
- Case number
- CIVIL APPEAL No. 4411/1990
- Decided
- 27 January 1997
- Bench
- S.P. BHARUCHA, FAIZAN UDDIN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
LTD. A v. COLLECTOR OF CENTRAL EXCISE, MADRAS .JANUARY 27 1997 (S.P. BHARUCHA AND FAIZAN UDDIN, JJ.) B Finance Act, 1987 Special Excise Duty-Levy of on excisable goods manufactured prior to 28.2.1987 and cleared after 1.3.198~Notification issued under Rule 8 of C Central Excise Rules, 1944 annual levy, will cease to have effect at the close of the financial year--By reason of exemption notification, manufacturers are not liable to pay special excise duty on goods manufactured prior to 28.2.1987 and cleared after l.3.198~T7te D said goods must be deemed to have been cleared on
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