M/S. Amco Batteries Ltd., Bangalore vs. Commnr. of Central Excise, Bangalore
In the result, Section 33-B of the Amended Act is held to be
C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003
For Respondent: Collector of Central Excise, Bangalore
Section 3
…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 55 CASE NO.: Appeal (civil) 5941-5942 of 1999 PETITIONER: M/s Amco Batteries Limited, Bangalore RESPONDENT: Collector of Central Excise, Bangalore DATE OF JUDGMENT: 26/02/2003 BENCH: M.B. SHAH & D. M. DHARMADHIKARI JUDGMENT: J U D G M E N T Shah, J. It is apparent that in taxation matters, amendments, clarifications, exemption notifications or their withdrawal play an important role in increasing litigation. Repeatedly, it is stated that law and procedure thereunder is required to be streamlined and simplified, yet clarifications, amendments and not…
