Supreme Court · 1970 INSC 177 · Decided 8 September 1970
New Central Jute Mills CO. LTD. v. The Assistant Collector of Central Excise, Allahabad & ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 177 · [1971] 2 S.C.R. 92
- Case number
- CIVIL APPEAL No. 460/1970
- Decided
- 8 September 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 105, 105(1), 105(I), 12; Central Excise Act Section 12
Headnote
C<'ntral Excise & Salt Act 18 of 1947-Section 12 whether 1•oid for ex, ce.v:rire ,/elegation-Power under section to alter provisions of Sea Custo1ns Act, 1878 in applying then1 to Act 18 of 1947 111 1hether includes polt·er to 111uke c·hanges in legislatire policy. Act( 1962 to he applied under s. 12 of Act 18 of 1947 in place of the p1ovisiOns of Sea Custo1ns Act, 1878. c·uston1s Act, 1962, S. 105(1)-Conditions for issue of search n·arrant. The appellant company had a factory at Varanasi at which chemicals including ammonia were
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