Supreme Court · 2016 INSC 244 · Decided 4 March 2016

M/S. Sports & Leisure Apparel LTD. v. Commissioner of Central Excise, Noida

Court
Supreme Court of India
Citation
2016 INSC 244 · [2016] 4 S.C.R. 7
Case number
CIVIL APPEAL No. 1288/2005
Decided
4 March 2016
Bench
A.K. SIKRI, R.F. NARIMAN (2-judge bench)
Outcome
Disposed off
Case type
Civil

Headnote

7 MIS. SPO~TS & LEISURE APPAREL LTD. v. COMMISSIONER OF CENTRAL EXCISE, NOIDA (Civil Appeal No. 1288 of2005) · MARCH 04, 2016 [A.K. SIKRI AND ROIDNTON FALi NARIMAN, JJ.) Excise Laws - Excise duty - On knitted garments - Exempiion from - Under Notification Nos. 1412002-CE and I Sought exemption from duty under the Notifications dated 01.03.2002 - Denied by the authorities c911cerned - Order upheld by the Tribunal - On appeal, held: As per· the .scheme under the Notifications, the manufacturers who did not want to avail MODVAT facility were allowed to clear the

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