Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944-ss.3A and 35G |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944 - ss.3A and 35G - Deemed annual production - Manner of determination - Finding of fact by Tribunal against assessee - Appeal of assessee dismissed by High Court - Correctness of - Held, correct as there was no question of law for consideration by the High Court.Appellant-assessee had installed an induction furnace. The Department sought to determine the deemed annual production of Appellant-assessee in terms of Section 3A of the Central Excise Act, 1944 (brought into force w.e.f. 14-05-1987) taking into consideration the capacity of the induction furnace when it was first installed viz. 8M.T.Appellant-assessee contended that due to unavailability of requisite electrical energy from the State Electricity Board it had to subsequently bring down the capacity of the induction furnace to 4½ M.Ts and that the deemed annual production should be determined accordingly. A finding of fact was arrived at by the concerned authorities that the capacity of the said furnace was 8 M.Ts and not 4½ M.Ts. Tribunal too arrived at a finding of fact that no modification had been carried out in the capacity of the induction furnace. Appeal filed thereagainst was dismissed by High Court. Hence the present appeal. |
Judge | Hon'ble Mr. Justice S.B. Sinha |
Neutral Citation | 2007 INSC 1076 |
Petitioner | M/s. Paras Ship Breakers Ltd. |
Respondent | Commissioner Of Central Excise |
SCR | [2007] 11 S.C.R. 419 |
Judgement Date | 2007-10-12 |
Case Number | 4841 |
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