Supreme Court · 2009 INSC 632 · Decided 28 April 2009
Union of India and ORS. v. M/S. Green Alloys P. LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 632 · [2009] 7 S.C.R. 130
- Case number
- CIVIL APPEAL No. 2894/2009
- Decided
- 28 April 2009
- Bench
- ARIJIT PASAYAT, A.K. GANGULY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
• ... Cenvat Credit Rules, 2004 - r.15 - Confiscation of raw t materials - Writ petition seeking release of goods seized - c Direction by High Court to release goods on furnishing undertaking to pay duty without furnishing cash security- Held: High Court held that it was not a clear case the ground that in computerised excel sheet some of the goods were not entered - It finally decided the issue at the D interim stage - It was beyond the scope for adjudication in writ petition -· Thus, assessee permitted to release goods on furnishing cash security or bank guarantee for
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