Supreme Court · 1997 INSC 154 · Decided 18 February 1997
Union of India and ORS. v. Barmalt (India) LTD., Gurgaon
- Court
- Supreme Court of India
- Citation
- 1997 INSC 154 · [1997] 2 S.C.R. 125
- Case number
- CIVIL APPEAL No. 960/1986
- Decided
- 18 February 1997
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
AND ORS. v. BARMALT (INDIA) LTD., GURGAON FEBRUARY 18, 1997 [B.P. JEEVAN REDDY AND S.B. MAJMUDAR, JJ.) Excise-Central Excises and Salt Act 1944---Exemption Notification No. 55 of 1975 dated !st March 1975-Malt and malt products-Finding of High Court to the effect that benefit of exemption of malt and malt extracts-Respondent seeking certain specific directions instead of disposal in tem1s of Ma[ atlal Industries cas~ Suggestions put forth by Respondent, held not f easible--On peculiar facts of the case, Respondent directed to refund to State the amount of refund received D
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