Central Excise; Bhuwalka Steel Industries Ltd. Vs. Union of India [Supreme Court of India, 24-03-2017]

Central Excise; Bhuwalka Steel Industries Ltd. Vs. Union of India [Supreme Court of India, 24-03-2017]

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A manufacturer has a choice to make a lump sum payment of Rs.5 lakhs, irrespective of his actual production for that month, in two instalments instead of paying the duty at the rate of Rs.750/- per metric tonne of the actual production…