Supreme Court · 1994 INSC 48 · Decided 4 February 1994
Oswal Agro Mills LTD. and ANR. v. ASSTT. Collector of Central Excise Division Ludhiana and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 48 · [1994] 1 S.C.R. 650
- Case number
- CIVIL APPEAL No. 7236/1993
- Decided
- 4 February 1994
- Bench
- YOGESHWAR DAYAL, S.P. BHARUCHA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section llB-Excise duty-Refund • of-Furnishing of Bank Guaranto.e on Court's order towards disputed Excise c duty-Whether amounts to payment of Excise duty-Meaning and intent of Section J JB-Applicability of the provision. Pursuant to interim orders passed the appellants against a decision of CEGAT, regarding the classification D of toilet soap for the purposes of excise duty, 50% of the excise duty was paid by the appellants to the excise authorities and bank guarantees were furnished for the balance 50%. Though the appeals were allowed by this ~
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