Supreme Court · 1997 INSC 100 · Decided 4 February 1997
M/S. Poulose and Mathen v. Collector of Central Excise and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 100 · [1997] 1 S.C.R. 888
- Case number
- CIVIL APPEAL No. 2344/1986
- Decided
- 4 February 1997
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Central Excises and Salt Act, 1944 c Schedule I Entry 14A-Central Excise Rule 1944-Rule JO-Appellant receiving waste carbon-di-oxide from fertilizer factory-Manufacturing pure carbon-di-oxide-Availing exemption under Tariff Advice 83/81-Wherein im­ pure carbon-di-oxide holding appellant not eligible for exemp- D tion-No records to show the later Trade Notice was in pursuance of Tariff Advice by CBEC-Held, the decision of the Tribunal is incorrect in law. Section I IA-Show Cause Notice-Issued for shorter periotl-Later demand and levy for a longer period
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