Supreme Court · 1967 INSC 65 · Decided 16 March 1967
Orient Paper Mills LTD. v. Union of INDIA.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 65 · [1967] 3 S.C.R. 205
- Case number
- CIVIL APPEAL No. 30/1966
- Decided
- 16 March 1967
- Bench
- M. HIDAYATULLAH, S.M. SIKRI, C.A. VAIDYIALINGAM (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
C1hlrol Excls1 Act, 1. 4 and Cintra! Exe/st Rul11 1944 r, 9 and r. 9A­ Good1 re1nov1d from factory afttr pll)'mlnt of dury-Chan111 In rat• of duty-Crucial tlm1 /or chang1d ra11 to apply, wh1tla1r paytMlll of dury nr r1moval of 1ood1. The 1ppell1111 company curried on In the State of Orina n l'c~nce In Porm L.4 under the Olntrlll Excl11 Act H/rucrlbed by the Central llxclH lllll11 .. 1944. The company'• !oelory 1n Ill praml1e1 ware demucllled under the 11111 R11l11. The F1ctor1 1riioy1.t the boneftt or 1 prlvMe r1:1w1y 11dl111 Ill th• factory uu. In 1960 1 ntw aiding w11
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