Supreme Court · 2007 INSC 55 · Decided 17 January 2007
Suchitra Components LTD. v. Commissioner of Central Excise, Guntur
- Court
- Supreme Court of India
- Citation
- 2007 INSC 55 · [2007] 1 S.C.R. 1095
- Case number
- CIVIL APPEAL No. 3596/2005
- Decided
- 17 January 2007
- Bench
- AR. LAKSHMANAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944: Excise duty -Date from which liable to be paid-Held, in view of the judgment in Mysore Electricals Industries case*, assessee is liable to pay the duty from the date of issue of the show cause notice and not from an earlier date as ordered by the Tribunal. Commissioner of Ltd., (2007) 204 ELT 517, relied on. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 3596 of2005. From the Final Order No. 204/05-NB-A dated 14.1.2005 of the Customs, Excise & Service Tax Appellate Tribunal, West Block, New Delhi in Appeal A B c D No. E/3422/93-NB-(A). E A.R. Madhav Rao and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)