Supreme Court · 1987 INSC 49 · Decided 18 February 1987
Mysore Rolling Mills (P) LTD. v. Collector of Central Excise, Belgaum
- Court
- Supreme Court of India
- Citation
- 1987 INSC 49 · [1987] 2 S.C.R. 318
- Case number
- CIVIL APPEAL No. 4542/1985
- Decided
- 18 February 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
ROLLING MILLS (P) LTD. v. COLLECTOR OF CENTRAL EXCISE, BELGAUM FEBRUARY 18, 1987 ~ B [R.S. PATHAK, CJ AND RANGANATH MISRA, J.] Central Excise and Salt Act 1944/Central Excise Rules, 1944-- Sections 4, JJA & 35L/Rules 6, 9 & JO-Excise duty-Handling ~-charges to be added for computation of from its customers by issue of debit notes over and above the amounts received under regular invoices for manufactur- }- D in~ aluminium wire rods on job basis on their behalf. The Excise Authorities issued notice under Rule lO(i)(c) of the Central Excise Rules, Jl944, to the appellant to show
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