1996 (11) TMI 90 - SCH - Central Excise

Summary

The Supreme Court of India addressed whether the value of plant and machinery in an industrial unit exceeded Rupees ten lacs. Revenue relied on a letter from the appellants to the suppliers, indicating the value exceeded the threshold. The appellants tried to explain the letter, but the Court found no reason to interfere based on the letter's clear language. (1996 (11) TMI 90 - SC)