1. Appeal concerning the application of Section 11-A of the Central Excise Act. (Para 1 )
Back
Next 
1997 Supreme(SC) 957
SUPREME COURT OF INDIA
COLLECTOR OF CENTRAL EXCISE, Bhubaneswar
Vs.
RE ROLLING MILLS
Decided on July 15, 1997
Applicability of a decision from a similar provision in the Customs Act to the present case involving the Central Excise Act
Headnote:
Customs Act - Section 28 - Applicability of decision to Central Excise Act
Fact of the Case:
The court acknowledged that the appeal is covered by a previous decision of the court in a case dealing with Section 28 of the Customs Act, which is similar to Section 11-A of the Central Excise Act.
Finding of the Court:
The court dismissed the appeal based on the applicability of the previous decision to the present case.
Issues: Applicability of previous decision to the present case
Ratio Decidendi: The court found that the previous decision dealing with a similar provision in the Customs Act is applicable to the present case involving the Central Excise Act.
Final Decision: The appeal was dismissed with no order as to costs.
Act Referred
Legal Category Hierarchy
Table of Contents
2. Parties do not dispute that the appeal is covered by existing judicial precedent. (Para 1 )
3. Section 28 of the Customs Act is in pari materia with Section 11-A of the Central Excise Act. (Para 1 )
4. Legal principles governing Section 28 of the Customs Act are applicable to Section 11-A of the Central Excise Act. (Para 1 )
5. Appeal dismissed with no order as to costs. (Para 1 )
6. Is the legal interpretation of Section 28 of the Customs Act applicable to Section 11-A of the Central Excise Act?
Yes, because Section 28 of the Customs Act is in pari materia with Section 11-A of the Central Excise Act, decisions regarding the former are applicable to the latter. (Para 1 )
( 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 Vanaspati Ltd. 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.
