Supreme Court · 1988 INSC 148 · Decided 6 May 1988
Tata Iron & Steel CO. LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 148 · [1988] 3 S.C.R. 1023
- Case number
- CIVIL APPEAL No. 783/1987
- Decided
- 6 May 1988
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
STEEL CO. LTD. . v. UNION OF INDIA & ORS. MAY 6, 1988 [R.S. PATHAK, CJ, AND M.H. KANIA, J.] B Central Excises & Salt Act, 1944/Centra/'Excise Rules, 1944: Sec­ tion 2(f), 1ZA & First Schedule Item Nos. 26AA, 26AA(ia) and 68 Rules 173-B, 173(G)(i) and .?fo~e or two stages- Demand for excess duty period of limitation. The appellant-assessee manufactures and supplies to the Indian Railway wheels, tyres and axles as separate items. The goods are forged products. After being forged, the goods are rough machined and D polished before
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