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Civil Appeal No. 2923 of 1989. Case: Collr. of C. Ex., Vadodara Vs Indian Petrochemicals Corpn. Ltd.. Supreme Court (India)

Judgment Cited in Precedent Map Related
Vincent
Case NumberCivil Appeal No. 2923 of 1989
JudgesJ.S. Verma, C.J.I. and B.N. Kirpal, J.
IssueCentral Excise Act, 1944 - Section 35L
Citation1999 (113) ELT 771 (SC)
Judgement DateJuly 29, 1997
CourtSupreme Court (India)

Order:

  1. The dispute is between the Revenue and a Public Sector Undertaking and the nature of the question for decision is such that it would arise only in respect of the liability of the Public Sector Undertaking for the payment of the duty. The course to be followed when the parties to the litigation of this kind has been indicated by this Court in Oil & Natural Gas Commission v. Collector of Central Excise - 1992 (61) ELT 3 (SC) which has later been clarified with an order of the same time in Oil & Natural Gas Commission v. Collector of Central Excise - 1994 (70) ELT 45 (SC). In short, litigation of this kind between the Central Government and the Public Sector...

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