Supreme Court · 2003 INSC 579 · Decided 29 October 2003
Union of India v. Ahmedabad Electricity CO. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 579 · [2003] SUPP. 4 S.C.R. 1117
- Case number
- CIVIL APPEAL No. 2168/2001
- Decided
- 29 October 2003
- Bench
- RUMA PAL, ARUN KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Central Excise Act Section 3
Headnote
Central Excise Tariff Act, 1985; Tariff Heading 26.1/Central Excise and Salt Act, 1944; Sections 2(d), 2(/), 3, Exemption Notification and Trade Notice issued thereunder. Cinder-Exigibility of-Held : Coal is not used as raw material for getting the 'Cinder' as end-product-Burning of coal is for not ash, it could not be equated to ash just for the purpose A B c of bringing it with in Entry 26.21 of the Act to make it exigible­ Withdrawal of Exemption Notification by the Revenue was without any D justification and thus, contrary to law-Cinder though being sold for small price, but it
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