Supreme Court of India
M/s. Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise and Customs
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3 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, both the appeals deserve to be dismissed and E are accordingly dismissed.
Judgment, page 17
From the headnote
Central Excise and Salt Act, 1944; Item No. I of First Schedule to the Act, Section I IB; Exemption Notification Nos.257176 and 108178: Exemption Notification-Exemption from levy of excise duty on production of sugar in excess of average production in the preceding three years-Refund claim-Held : Benefit of exemption could be claimed only if levy sugar and free sale sugar are sold in certain prescribed proportion I dur(ng prescribed period-But assessees sold it in different proportion- Revenue had rightly calculated the refund amount in consonance with the Notification-However, the claim is
Authorities it was built on
Where later benches applied it
- 2024 Authorised Officer, Central Bank of India v. Shanmugavelu
- 2011 Indian Council for Enviro-legal Action v. Union of India & Others
- 2023 Authorised Officer State Bank of India v. C. Natarajan & Anr
Of those, 2 relied on · 1 referred to
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