Collector of Central Excise , Bhubaneswar Vs. Re-Rolling Mill
EmailAppeal: Civil Appeal No. 3649 of 1987
Petitioner: Collector of Central Excise , Bhubaneswar
Respondent: Re-Rolling Mill
Apeal: Civil Appeal No. 3649 of 1987
Judges: S.C. AGRAWAL & D.P. WADHWA , JJ.
Date of Judgment: Jul 15, 1997
Head Note:
EXCISE
Central Excise and Salt Act, 1944
Section – 11-A. Matter covered by Union of India v. Jain Shudh Vanaspati JT 1996 (11) SC 105 case as Section 28 of Customs Act , 1962 is pari-materia with Section 11-A. Appeal dismissed .
Cases Reffered:
1 . Union of India v. Jain Shudh a Vanaspati Ltd. JT 1996 (11) SC 105 ( Para 1 )
JUDGEMENT:
ORDER
1. The learned counsel for the parties do not dispute that this appeal is covered by the decision of this Court in Union of India v. Jain Shudh a Vanaspati Ltd. JT 1996 (11) SC 105 In that case the Court was dealing with Section 28 of the Customs Act which is in pari materia with Section 11-A of the Central Excise Act . The said decision is thus applicable to the present case also . For the reasons given in the said judgment , the appeal is dismissed with no order as to costs .
1. The learned counsel for the parties do not dispute that this appeal is covered by the decision of this Court in Union of India v. Jain Shudh a Vanaspati Ltd. JT 1996 (11) SC 105 In that case the Court was dealing with Section 28 of the Customs Act which is in pari materia with Section 11-A of the Central Excise Act . The said decision is thus applicable to the present case also . For the reasons given in the said judgment , the appeal is dismissed with no order as to costs .
