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1994 (4) TMI 74 - SUPREME COURTWhether the appellant is entitled to the exemption from such portion of excise duty as has been spelt out in Notification No. 108/81-Central Excises, dated 24-4-1981 read with Notification No. 83/84-Central Excises, dated 2-4-1984 and 214/84-Central Excises, dated 9-11-1984? Held that:- What had been stated in the notification of 9th November, 1984 cannot relate to the notification of April, 1984. We would add that granting of exemption to the paper board from 2nd April, 1984 does not suffer from any irrationality or discriminatory treatment. So, no case for our interference with the impugned judgment of CEGAT, in exercise of power under Article 136 of the Constitution, has been made out. The appeal is, therefore, dismissed
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