Supreme Court · 2015 INSC 855 · Decided 24 November 2015
M/S. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & ANR.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 855 · [2015] 12 S.C.R. 332
- Case number
- CIVIL APPEAL No. 4280/2007
- Decided
- 24 November 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(1)(g), 19; Central Excise Act Section 3A
Headnote
332 A M/S. SH REE BHAGWATI STEEL ROLLING MILLS B v. COMMISSIONER OF CENTRAL EXCISE &ANR. (Civil Appeal No.4280 of 2007) NOVEMBER 24, 2015 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.) Central Excise Act, 1944: s.3A - Compounded levy c scheme- Interest for delayed payment of central excise Central Excise Act can come to the aid of the revenue in D such case - This is a comprehensive scheme in itself and general provisions in the Act and the Rules are excluded. Central Excise Rules, 1944: rr96ZO, 96ZP, 96ZQ - Constitutional validity of - Held: These rules prescribe E imposition of
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