COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
13 of 31
Page 14
JUDGMENT
With this background in mind, we reproduce the following relevant
portions from the opinion of B.P. Jeeven Reddy, J.:
“57. The first decision of this Court to consider the
amended Section 11-B is in Union of India v. Jain
Spinners Ltd (1992) 4 SCC 389 The validity of the
1991 (Amendment