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Tata Iron & Steel Company Ltd vs Commissioner Of Central Excise & ... on 16 February, 2000

4.17 Similarly, the case of Munjal Showa Ltd. (supra) is with regard to the penalties imposed on the persons importing the goods under DEPB scrips found to be forged and fake. Appellant 25 C/85361,85364/2020 is neither an importer nor has claimed any benefit of any exemption under any DEPB scrips found to be forged and fake. In such a situation the said judgment also does not advance the case of Revenue.
Supreme Court of India Cites 8 - Cited by 107 - R C Lahoti - Full Document
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