Supreme Court · 2015 INSC 417 · Decided 14 May 2015
MIS. Dharampal Satyapal LTD. v. Deputy Commissioner of Central Excise, Gauhati & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 417 · [2015] 6 S.C.R. 437
- Case number
- CIVIL APPEAL No. 4458/2015
- Decided
- 14 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
Central Excise Act, 1944 - s. 11A - Finance Act, 2003 ~ s. c 154- Initiation of recovery proceedings without show cause notice - Exemption of excise duty for certain tobacco products to new industrial units in North-Eastern region - Said exemption withdrawn - - Subsequently, vide s. 154, withdrawal of benefit D effected from retrospective effect - In R. C. Tobacco's case this Court upheld the constitutional validity of s. 154 - Thereafter, recovery order passed by the Department against assessee for the benefit drawn by the assessee - Said order
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)