Supreme Court · 1991 INSC 5 · Decided 11 January 1991
Shiva Glass Works CO. LTD. v. Assistant Collector of Central Excise and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 5 · [1991] 1 S.C.R. 43
- Case number
- CIVIL APPEAL No. 763/1977
- Decided
- 11 January 1991
- Bench
- N.D. OJHA, K.N. SAIKIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Section 3/Rules JO and JOA-Assessee-Price list of goods furnished­ Accepted provisionally-Excise duty paid-Goods cleared-Discre­ ~--'.," pancy-Detected late:-Recovery of excise duty-Whether permissible. The appellant period namely 1st September, 1961 to 26th September, 1963 carried on the business of manufacturing different types of glasswares which were excisable goods under the Act. The appellant used to present A.R.I. forms accompanied with price lists of the goods and after paying excise duties
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