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Union of India and ors. Vs. Supreme Steels and General Mills and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A and 3A(4); Finance Act, 1997; Central Excise Rules - Rule 96ZO and 96ZO(3)

Reported in : AIR2001SC2987; 94(2001)DLT229(SC); 2001(78)ECC225; 2000LC193(SC); 2001(133)ELT513(SC); JT2001(8)SC518; 2001(7)SCALE235; (2001)9SCC645

Brijesh Kumar, J.1. The above noted bunch of cases, comprising of civil appeals, S.L.Ps and writ petitions relate to charge of excise duty n notified goods on the basis of capacity of production, as introduced by...