Thursday, February 2, 2023

Excise Act : "Measure of the Levy contemplated in S. 4 of the Act Will Not be Controlled by the Nature of the Levy" : Supreme Court

 There are many cases which are related to Central Excise Act, 1944.


In an interesting proposition laid down at page 26 of CCE v Grasim Industries Ltd [2018] GCtR 321 (SC), it was stated thus :- 


"Measure of the levy contemplated in Section 4 of the Act will not be controlled by the nature of the levy."


Written by

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction. 

at
Labels: ,

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)

Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026

Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026 S.9 of Arbitration and Concil...