Supreme Court · 2003 INSC 65 · Decided 5 February 2003

T.N. Dadha Pharmaceuticals v. Collector of Central Excise, Madras

Court
Supreme Court of India
Citation
2003 INSC 65 · [2003] 1 S.C.R. 897
Case number
CIVIL APPEAL No. 2123/1994
Decided
5 February 2003
Bench
S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Central Excise Act

Headnote

A v. COLLECTOR OF CENTRAL EXCISE. MADRAS FEBRUARY 5, 2003 (SYED SHAH MOHAMMED QUADRI AND ASHOK BHAN. JJ.] B Central Excise Act, 1944/Central Excise Rules, 1944: S. II-A (/)!Rules 8(/)-E.temption Notification No. 1/6169-Drug- C Darza1110/ Injection I. V.-Containing Metronidazole-For an item not eligible for exemption-Accordingly, shoH' cause notice issued on 17. 6.1987 that assessee suppressed the fact in classification list No. 7182-Exemption sought to be withdrawn for the period D 12.7.1982 to 11.10.1984 and demand raised under proviso to s.11-A(/)­ He/d, Dextrose in

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