Supreme Court · 1990 INSC 154 · Decided 24 April 1990
Union of India and ORS. v. M/S Wood Papers LTD. and Anr
- Court
- Supreme Court of India
- Citation
- 1990 INSC 154 · [1990] 2 S.C.R. 659
- Case number
- CIVIL APPEAL No. 539/1976
- Decided
- 24 April 1990
- Bench
- K. JAGANNATHA SHETTY, R.M. SAHAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Excise and Salt Act, 1944/Central Excise Rules: Section 4, B Schedule I item 17/Rule 8 and Notification No. 163 of 1965-Exemptjon to all sorts of paper by 'any factory commencing production'-Claim for exemption on capacity as it existed in 1967-Whether permissible? ~/ The Respondent and Mill boards only uptil c -r the year 1964. In 1965 it expanded its activities by manufacturing duplex - board. In the following year it started manufacturing packing and wrapping paper on experimental basis and on commercial basis after 1967. Sometime in 1971 the Company wrote to the
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