1995 (8) TMI 76 - SCH - Central Excise

Summary

The Supreme Court clarified that excess rebate paid in terms of Notification No. 132/82 could be recovered under Section 11A of the Central Excises and Salt Act, 1944 or Rule 10 of the Central Excise Rules, 1944. The Tribunal's order does not prevent the Revenue from pursuing remedies under the General Law. The appeals were dismissed with no order as to costs.