ELSON MACHINES (P) LTD. v. COLLECTOR OF CENTRAL EXCISE

Citation: [1988] SUPP. 3 S.C.R. 878

Court: Supreme Court of India

Bench: R.S. PATHAK, RANGANATH MISRA

Case summary

It is a question of fact and we do not propose to entertain "it at this stage. Excise (Appeals) set aside the demand for the period 1 April 1980 to 30 November 1980, but he upheld the demand for the period 1 April 1981 to 30 September 1981.

Judgment text

It is a question of fact and we do not propose to entertain "it at this stage. Excise (Appeals) set aside the demand for the period 1 April 1980 to 30 November 1980, but he upheld the demand for the period 1 April 1981 to 30 September 1981.