Supreme Court · 2009 INSC 190 · Decided 13 February 2009
Unison Electronics PVT. LTD. and ANR. v. Commissioner, Central Excise, Noida
- Court
- Supreme Court of India
- Citation
- 2009 INSC 190 · [2009] 2 S.C.R. 607
- Case number
- CIVIL APPEAL No. 6788/2005
- Decided
- 13 February 2009
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
607 UNISON ELECTRONICS PVT. LTD. AND ANR. V. COMMISSIONER, CENTRAL EXCISE, NOIDA Civil Appeal Nos 6788-6789 of 2005 FEBRUARY 13, 2009 (DR. ARIJIT PASAYAT AND DR. MUKUNDAKAM SHARMA, JJ) Central Excise Act, 1944 : A B s. 5-A - SS/ exemption Notification - Benefit not allowed c in respect of goods persons disallowing benefit of Notification - CESTAT upholding demand of duty and penalty imposed on assessee-company except the separate penalty imposed D on its director - HELD: In view of the position in law indicated in various decisions, and conclusions of CESTAT being essentially factual,
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