Supreme Court of India · 2019-02-28
DINESH TEXTILES vs COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX CALICUT
- Citation / case number
- SC 2018/27352
- Court
- Supreme Court of India
- Petitioner
- DINESH TEXTILES
- Respondent
- COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX CALICUT
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE THE CHIEF JUSTICE
Judgment text excerpt
The Supreme Court addressed appeals under Section 35L of the Central Excise Act, 1944, challenging the Tribunal's order rejecting a rectification application. The Court examined Rule 12B of the Central Excise Rules, 2002, which mandates registration and compliance for job workers in textiles. It held that the exemption notification issued under Section 5A of the Central Excise Act is valid, affirming the Tribunal's decision and dismissing the appeals.