Supreme Court · 2019 INSC 1338 · Decided 9 December 2019
M/S. the Bombay Dyeing and MFG. CO. Ltdner of Central Excise v. The Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1338 · [2019] 17 S.C.R. 1057
- Case number
- CIVIL APPEAL No. 5297/2008
- Decided
- 9 December 2019
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
Central Excise Act, 1944 - s.11A - If applicable to cases of provisional assessment - Appellant, engaged in manufacture of cotton and man-made fabrics, filed writ petitions inter alia seeking direction that excise duty is not payable in respect of yarn processed further mills in the manufacture of fabrics - Also sought interim reliefs - Granted by High Court - Appellant executed bonds in Form B-13 referable to r.9B, 1944 Rules and also furnished Bank guarantee (BG) for equivalent amount of the differential duty in respect of the fabric in
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