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1 - 5 of 5 (0.19 seconds)Section 129A in The Customs Act, 1962 [Entire Act]
Collector Of Central Excise,Guntur vs Andhra Sugar Ltd on 26 October, 1988
10. Further, the learned counsel for the petitioner placed reliance on a decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Guntur, vs. Andhra Sugars, reported in (1998) 38 ELT 564 (SC) for the proposition that the meaning "ascribed" by the authorities issuing the notification in question is a good guide of a contemporaneous exposition of the position of law. With the above submissions, the learned counsel for the petitioner has prayed for setting aside the impugned order.
Liberty Oil Mills (P) Ltd., Bombay vs Collector Of Central Excise, Bombay on 13 December, 1994
19. The Hon'ble Supreme court, in the case of Liberty Oil Mills Pvt. Ltd., v. Collector of Central Excise, reported in 1995 (75) ELT 13 (SC) held that in a case of an ambiguity or doubt regarding an exemption provision in a fiscal statute, the ambiguity or doubt will be resolved in favour of the Revenue and not in favour of the Assessee. In any event, these contentions could very well be raised before the Appellate Authority and the petitioner has not placed any material before this Court to justify its action in bypassing the appellate remedy available under the Act.
Article 226 in Constitution of India [Constitution]
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