Supreme Court · 1997 INSC 387 · Decided 8 April 1997
Serai Kella Glass Works PVT. LTD. v. Collector of Central Excise, Patna
- Court
- Supreme Court of India
- Citation
- 1997 INSC 387 · [1997] 3 S.C.R. 700
- Case number
- CIVIL APPEAL No. 4052/1988
- Decided
- 8 April 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
GLASS WORKS PVT. LTD. v. COLLECTOR OF CENTRAL EXCISE, PATNA APRIL 8, 1997 B [SUHAS C. SEN AND K.T. THOMAS, JJ.) Central Excises and Salt Act, 1944 : Sections 4 and 11-A. Excise Duty-Differential Duty-Levy of-Provisional assessment made C by proper officer without issuing show cause not applicable-Proper officer required to proceed under S.4 and R.173-1 -Central Excise Rules, 1944, Rr. 173- F, 173-I and 9-B. D The appellant manufactured sheet glass and filed price lists and paid duty according to their calculations. The Assistant Collector of Central Excise, after
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