Supreme Court Upholds Commissioner of Central Excise's Decision in Excise Duty Assessment Due to Manufacturer's Option for Lumpsum Payment. Manufacturer's Claim for Actual Production Benefits Denied as Procedures are Mutually Exclusive under Section 3A(4) of the Central Excise Act, 1944....
The case involved appeals filed under Section 35-L(b) of the Central Excise Act, 1944, concerning the assessment of excise duty on a manufacturer who opted for a lumpsum payment procedure under Rule 9...




