Commissioner of Customs and Central Excise, Mumbai v. M/s. Dharamsi Morarji Chemical Co. Ltd.

Supreme Court of India · 29 Sep 2016
Anil R. Dave; L. Nageswara Rao
CIVIL APPEAL NO(S). 1124/2003
administrative appeal_allowed Significant

AI Summary

The Supreme Court allowed the appeal of the Commissioner of Customs and Central Excise and set aside the impugned order against M/s. Dharamsi Morarji Chemical Co. Ltd. following the Larger Bench ruling in a related case.

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NON-
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 1124/2003
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, MUMBAI APPELLANT(S)
VERSUS
M/S. DHARAMSI MORARJI CHEMICAL CO. LTD. RESPONDENT(S)
JUDGMENT
ANIL R. DAVE, J.

1. Hearing of this appeal was adjourned to await the decision of the Larger Bench in Commnr., Central Excise, Madras v. M/s. Adison & Co. Ltd. (C.A. No.7906 of 2002).

2. Now, the judgment of the Larger Bench has been delivered on 29.08.2016.

3. In view of the said judgment, the impugned order is set aside and the appeal is allowed with no orders as to costs ............................ J. [ANIL R. DAVE] ........................... J. [L. NAGESWARA RAO] NEW DELHI; SEPTEMBER 29, 2016.