Supreme Court · 1984 INSC 116 · Decided 22 June 1984
Union of India and Others v. Atic Industries Limited
- Court
- Supreme Court of India
- Citation
- 1984 INSC 116 · [1984] 3 S.C.R. 930
- Case number
- CIVIL APPEAL No. 3260/1979
- Decided
- 22 June 1984
- Bench
- P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
G H , UNION OF INDIA AND OTHERS v. ATIC INDUSTRIES LIMITED • Jwte 22, 1984 . . . [P.N. BHAGWATI, R.S. PATHAK AND !\MARENJ?RA NATH SEN, JJ.J Central Excise. and Salt Act, 1944-Clause (c) of sub-section (4) of section 4 as i( stood after its amendment·by sec. 2 of the Central Act 22 of amendment by sec. 2 of the Central A.ct 22 of 1973-Dejinitton and applicability of. ' Bank Guarntee-Whether the High Court was right in directing the costs of /urilishing bank guarantee to be paid by the Revenue to (he assessee in cases wh.ere the demand for duty is quashed a~ unjustified. The
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)