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Indica Laboratories Pvt. Ltd. vs Commissioner Of Central Excise on 21 May, 2007

In the case of Indica Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Ahmedabad 2007 (213) E.L.T. 20 (Tri.-LB), a Larger Bench of this Tribunal took note of the non obstante clause in Sub-section (2) of Section 4A reading "Notwithstanding anything contained in Section 4" and held that the provisions of Section 4A were overriding in nature vis-a-vis those of Section 4.
Customs, Excise and Gold Tribunal - Ahmedabad Cites 18 - Cited by 4 - Full Document
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