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Fag Precision Bearings Ltd. And Anr. vs Vadodara Municipal Corporation And ... on 16 October, 2003 cites

Agricultural And Processed Food ... vs Oswal Agro Furane And Ors. on 30 April, 1996

In this connection, he relies on the decision of the honourable Supreme Court in the case of Agricultural and Processed Food Products v. Oswal Agro Furane AIR 1996 SC 1947, wherein the honourable Supreme Court has held that under no circumstances, Oswal Agro was entitled to any order, interim or final, which could have allowed it to clear the goods without payment of excise duty. The Supreme Court clearly observed that the Oswal Agro has overlooked the statutory provisions of Sections 3 and 5A of the Act and got an unfair and undue advantage as a result thereof. It was, therefore, not only liable to pay the amount of excise duty which was due and payable, but it also has to pay interest thereon.
Supreme Court of India Cites 13 - Cited by 48 - B N Kirpal - Full Document
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