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Case Law Details

Case Name : L. R. Brothers Indo Flora Ltd. Vs. Commissioner of Central Excise (Supreme Court)
Appeal Number : Civil Appeal No. 7157 of 2008
Date of Judgement/Order : 01/09/2020
Related Assessment Year :
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L. R. Brothers Indo Flora Ltd. Vs. Commissioner of Central Excise (Supreme Court)

The appellant being a 100% EOU and into manufacture of cut flowers, without obtaining the approval of the Development Commissioner and without maintaining the requisite net foreign exchange earning, made DTA sales to the extent of Rs.38,40,537/­ during 1998­-99 to 2000­01 (upto December 2000), in contravention of the provisions of EXIM Policy. Notably, the appellant subsequently sought ex-­post facto approval from the Development Commission

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