Supreme Court · 2004 INSC 716 · Decided 16 December 2004
Sarabhai M. Chemicals v. Commissioner of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2004 INSC 716 · [2004] SUPP. 6 S.C.R. 1010
- Case number
- CIVIL APPEAL No. 2736/1999
- Decided
- 16 December 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(J)
Headnote
Central Excise Act, 1944-Section 11A(J)-Central Excise Rules, 1944-Rule 9(2)-Excise Duty-Exemption from-Of bulk drug-By Noti- C fication-Product certified ds bulk drug by Drugs Controller-Exemption granted-Classification List and monthly returns filed by manufacturer approved by the Revenue-Demand exemption on the ground that certain amount of the goods were sold to the non-pharma concerns-Appeal to Tribunal-Difference of D opinion on the point to /imitation between Judicial Member and Technical Member-Matter referred to Third Member-Matter dismissed on the point of limitation as well as
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