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Collector of Central Excise Vs. M/s. Pond's India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises and Salt Act, 1944 - Sections 4(4), 11A and 35L; Central Excise Rules, 1944 - Rule 9B

Reported in : AIR1990SC374; 1990(25)ECC181; 1989(25)LC457(SC); JT1989(4)SC137; (1989)4SCC759; [1989]Supp1SCR479; 1990(1)LC241(SC)

ORDERSabyasachi Mukharji, J.1. This is an appeal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act') from the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal,...