Supreme Court · 1989 INSC 247 · Decided 18 August 1989
Padmini Products v. Collector of Central Excise, Bangalore
- Court
- Supreme Court of India
- Citation
- 1989 INSC 247 · [1989] 3 S.C.R. 873
- Case number
- CIVIL APPEAL No. 4080/1988
- Decided
- 18 August 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excises and Salt Act 1944/Central Excise Rules, 1944:. Section lJA Rules 8, 9 and 174--Persons required to take out licence-­ Recoveries of duty not levied not barred-Failure to pay duty or take out licence is not necessarily due to fraud, collusion or wilful mis­ statement. The falling under Tariff Item No. 68 of the Central Excise Tariff. It claimed exemption from duty of excise on the ground that these items being handicrafts were fully exempt from such payment under notification No. 55/75. The appellant's further case was that under Notification No. 111/78 all
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