Supreme Court · 1994 INSC 421 · Decided 28 September 1994
M/S. Tamil Nadu Housing Board v. The Collector of Central Excise, Madras and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 421 · [1994] SUPP. 4 S.C.R. 62
- Case number
- CIVIL APPEAL No. 2081/1986
- Decided
- 28 September 1994
- Bench
- R.M. SAHAI, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act. 1944 : Proviso to S.JJA-,Scope of-Exception to principal clause-Existence C of situations visualised such as fraud, collision coupled and intention to evade payment of duty-Both must concur with invoking the exceptional power under the proviso-Initial burden on the to show assessee's guilt onus shifts on the assessee. D The appellant Board, a statutory body, obtained registration under the Factories Act for a c11ncrete unit and a .wood unit, both manufacturing rmished products. Whit~ the items manufactured in the Wood working unit were exclusively used
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