SUPERINTENDENT, CENTRAL EXCISE & ANR. versus AYYANGAR MATCH WORKS ETC.
The appeals are governed by the Parameswaran Match Works decision. No case was made for exemption under clause (d) as respondents neither alleged being recommended by the Khadi and Village Industries Commission nor proved starting manufacturing after 4 September 1967. The Commission is competent to recommend for exemption.
- Parties
- Appellant: Superintendent, Central Excise & Anr.; Respondent: Ayyangar Match Works etc.
- Jurisdiction
- India
- Judgment Date
- 04 December 1975
- Procedural Posture
- Civil Appeal / Appeal Decided by Supreme Court
- Outcome
- Appeals allowed
- Legal Topics
- Concessional Excise Duty, Khadi and Village Industries Commission Certificates, Classification of Manufacturers
Case Brief
Summary, issues, holding and outcome
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Parties
Superintendent, Central Excise & Anr.
Appellant
Ayyangar Match Works etc.
Respondent
Procedural Posture
Civil Appeal / Appeal Decided by Supreme Court
Legal Issues
- 1 Whether respondents are entitled to exemption under clause (d) of the notification dated 4 September 1967
- 2 Whether Khadi and Village Industries Commission is competent to recommend exemption under the notification
Ratio Decidendi
The appeals are governed by the Parameswaran Match Works decision. No case was made for exemption under clause (d) as respondents neither alleged being recommended by the Khadi and Village Industries Commission nor proved starting manufacturing after 4 September 1967. The Commission is competent to recommend for exemption.
Court Disposition
Appeals allowed
Orders
- Orders of the High Court set aside
- Petitions dismissed
Full Case Text
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