Supreme Court · 2005 INSC 431 · Decided 19 September 2005
R.C. Tobacco PVT. LTD. and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 431 · [2005] SUPP. 3 S.C.R. 342
- Case number
- TRANSFERRED CASE (CIVIL) No. 27/2004
- Decided
- 19 September 2005
- Bench
- RUMA PAL, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19; Central Excise Act Section 5
Headnote
Excise Law: Finance Act, 2003: Sei:tion 154 and Schedule IX. Excise duty-Notifications Nos. 32199 dated 8. 7.1999, 45199 dated 31.12.1999 and 112001 dated 22.1.2001-Retrospective operation of­ Constitutionality-Exemption granted to cigarette manufacturers by the Notifications retrospectively whether S. 154 is ex facie discriminatory, or so unreasonable or confiscatory that it violated Articles 14 and 19 of the Constitution, considered-Such/actors examined and retro~pective rescinding/ withdrawing of said exemption, not discriminatory-Constitutionality of S. 154 upheld-Constitution
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