Supreme Court · 1997 INSC 533 · Decided 8 July 1997
Mis Reliance Cellulose Products LTD. v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1997 INSC 533 · [1997] SUPP. 1 S.C.R. 485
- Case number
- CIVIL APPEAL No. 2886/1991
- Decided
- 8 July 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Excise: Central Excise Tariff Act, 198~1tem 15-A (1) (as amended on 1.3.1982)-Cellulose ethers and ethers-Held, not intended to be excluded by C the amendment. Central Excise Rule, 194~Rule 56-Retesting of samples-Not being satisfied with the report of Chemical Examiner, opportunity to have the but still not satisfied with his report-Sending of fresh sample for a fresh test requested D by the appellant-Request rejected by the Asstt. Collector--Held, in absence of any procedural infimzity order of Asstt. Collector valid. Central Excise Tariff Act, 1985-ftem 15-A(1}-Sodium
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