Supreme Court · 1993 INSC 279 · Decided 27 August 1993
Union of India and ORS. v. Alang Ship Breakers PVT. LTD., Bha Vnagar and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 279 · [1993] SUPP. 2 S.C.R. 48
- Case number
- CIVIL APPEAL No. 4301/1993
- Decided
- 27 August 1993
- Bench
- KULDIP SINGH, S.C. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Excises and Salt Act, 1944-Central Excise Rules, 1944-Rule ~Whether withdrawal of show cause notice and confonned demand notices, relating to payment of excise duty, in pursuant to consent tenns of agreement C between the parties, for waiver of a"ears of excise duty, after payment of entitled the payer to obtain refund of the portion of duty paid-Whether communication about waiver of excise duty, related to waiver of the unpaid balance duty only. D The respondents, are engaged in business of breaking/dismantling of old unserviceable ships. After breaking/dismantling the old
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