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1988 (11) TMI 107 - SUPREME COURT
Whether the appellant is disentitled to the concession granted by Notification No. 80/80-C.E., dated 19th June, 1980 to small scale manufacturers in the matter of Central Excise duty?
Held that:- The order made by the court there, so far as this aspect is concerned, was made on a concession of counsel for the Union of India and on the footing that the Union of India was not concerned with the collection of additional duty for earlier years but was merely concerned with the question of law involved in the case. We are also not satisfied that the facts upon which relief was granted in that case Collector of Customs and Central Excise and Another v. Oriental Timber Industries [1985 (3) TMI 62 - SUPREME COURT OF INDIA] arise before us in this case