Supreme Court of India
M/s. the Bombay Dyeing and Mfg. Co. Ltdner of Central Excise v. The Commissioner of Central Excise
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Resultantly, this appeal deserves to be dismissed and the same is accordingly dismissed with no order as to costs.
Judgment, page 32
From the headnote
Central Excise Act, 1944 – s.11A – If applicable to c ases of provisional assessment – Appellant, engaged in manu facture of cotton and man-made fabrics, filed writ petitions inter alia seeking direction that excise duty is not payable in respec t of yarn processed further in it’s composite mills in the ma nufacture of fabrics – Also sought interim reliefs – Granted by High Court – Appellant executed bonds in Form -13 referable to r.9B, 1944 Rules and also furnished Bank guarantee (BG) for eq uivalent amount of the differential duty in respect of the fabric in question – Interim relief
Authorities it was built on
- 2010 Kalabharati Advertising v. Hemant Vimalnath Narichania and Ors.
- 2013 Dr. Jagmittar Sain Bhagat v. Dir. Health Services, Haryana & Ors.
- 2005 Commissioner of Central Excise, Calcutta v. M/s. Hindustan National Glass and Industries Ltd.
- 1998 J.K. Cotton Sppinning and Weaving Mills Co. Ltd. v. Collector of Central Excise
- 1987 Cotton Spinning and Weaving Mills Ltd. & Anr. v. Union of India & Ors.
- 2011 Rbf Rig Corporation, Mumbai v. The Commissioner of Customs (import), Mumbai
- 1960 Bhopal Sugar Industries Ltd. v. The Income-tax Officer, Bhopal
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