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(2003) 3 MLJ 87 (SC)
IN THE SUPREME COURT OF INDIA
Present : S.N.Variava and B.P.Singh, JJ.
Case Number(s) : C.A.No.5831 of 1999
Judgement Date :
Tuesday 11th of March 2003
| Commissioner of Central Excise | .....Appellant(s) | | Versus | | | M/s.M.P.V. & Engineering Industries | .....Respondent(s) |
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Central Excise Rules (1944), Rule 8(1) — Notification issued in exercise of power under Sub-rule (1) of Rule 8 — Benefit of exemption granted — Notification issued on 1.3.1986 — Applicaation for grant of registration made on 3.12.1986 — Application not disposed of — Permanent registration granted on the basis of subsequent application — Whether the appellant is entitled to the benefit of exemption — Benefit of exemption is available from the date of application for registration made before the competent authority — Applicant is entitled to such exemption — Matter remitted to the tribunal.
Cases Referred
State of U. P. v. Haji Ismail Noor Mohammad and Co. [1988] 3 S.C.C. 398
The Assessing Authority v. Patiala Biscuits Manufacturers Private Limited [1977] 39 S.T.C. 381
Collector of Central Excise v. Parle Exports (Private) Limited [1988] 38 E.L.T. 741
U. O. I. v. Wood Papers Limited [1990] 47 E.L.T. 500
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