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Excise Duty

Court cannot review decision to not exempt goods from Excise: SC

Case Law Details

Case Name
M/s Mangalam Organics Ltd. Vs Union of India (Supreme Court of India)
Date of Judgement/Order
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Advertisement SC held that It would neither be a case of discrimination nor it can be said that the appellants have any right under Article 14 or Article 19(1)(g) of the Constitution which has been violated by non-issuance of notification under Section 11C of the Act. Once the appellant accepts that in law it was liable to pay the duty, even if some of the units have been able to escape payment of duty for certain reasons, the appellant cannot say that no duty should be recovered from it by invoking Article 14 of the Constitution. It is well established that the equality clause enshrined in...
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