M/S NANDA MINT AND PINE CHEMICALS LTD. MANAGING DIRECTOR SH. ARVIND NANDA vs COMMR.OF CEN.EXC.JAMMU — C.A. No. 5927 - 5929/2010

Status: Disposed.

Disposed

CNR: SCIN010105102010

Filing Date

03-Apr-2010

Registration No

C.A. No. 5927 - 5929/2010

Diary Number

10510/2010

Order Date

10-Nov-2017

Document Type

ROP - of Main Case

Last updated 24-Mar-2026

Petitioner(s)

  1. 1.M/S NANDA MINT AND PINE CHEMICALS LTD. MANAGING DIRECTOR SH. ARVIND NANDA

Respondent(s)

  1. 1.COMMR.OF CEN.EXC.JAMMU

Case History

  1. Case disposedDisposed

  2. 21-Sep-2016
  3. 21-Sep-2016

    Office ReportView PDF

  4. 21-Sep-2016
  5. 21-Apr-2016
  6. 21-Apr-2016
  7. 14-Mar-2016
  8. 14-Mar-2016
  9. 04-Mar-2016
  10. 04-Mar-2016

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  11. 04-Mar-2016
  12. 01-Oct-2015
  13. 01-Oct-2015

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  14. 01-Oct-2015
  15. 01-Sep-2015
  16. 01-Sep-2015

    Office ReportView PDF

  17. 01-Sep-2015
  18. 07-Aug-2015
  19. 07-Aug-2015

    Office ReportView PDF

  20. 07-Aug-2015

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  21. 07-Aug-2015
  22. 20-Apr-2015
  23. 13-Mar-2015
  24. 13-Mar-2015
  25. 10-Feb-2015
  26. 21-Jan-2015
  27. 21-Jan-2015
  28. 27-Nov-2014
  29. 27-Nov-2014
  30. 26-Nov-2014
  31. 26-Nov-2014
  32. 13-Nov-2014
  33. 13-Nov-2014
  34. 25-Sep-2014
  35. 25-Sep-2014
  36. 29-Aug-2014
  37. 29-Aug-2014
  38. 04-Jul-2014
  39. 09-May-2014
  40. 08-May-2014
  41. 22-Apr-2014
  42. 05-Mar-2014
  43. 20-Feb-2014
  44. 11-Feb-2014
  45. 06-Feb-2014
  46. 06-Feb-2014
  47. 20-Nov-2013
  48. 04-Oct-2013
  49. 20-Sep-2013

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  50. 20-Sep-2013
  51. 20-Sep-2013
  52. 30-Aug-2013
  53. 26-Jul-2013

    Office ReportView PDF

  54. 26-Jul-2013
  55. 02-Jul-2013
  56. 06-May-2013
  57. 26-Apr-2013
  58. 18-Apr-2013
  59. 18-Apr-2013
  60. 12-Apr-2013
  61. 02-Apr-2013
  62. 04-Feb-2013
  63. 24-Jan-2013
  64. 03-Jan-2013
  65. 14-Dec-2012
  66. 10-Dec-2012
  67. 06-Dec-2012
  68. 23-Nov-2012
  69. 09-Nov-2012
  70. 10-Oct-2012
  71. 03-Oct-2012
  72. 26-Sep-2012
  73. 26-Sep-2012
  74. 25-Sep-2012

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  75. 21-Aug-2012
  76. 14-Aug-2012
  77. 30-Jul-2012
  78. 09-May-2012
  79. 03-May-2012
  80. 16-Apr-2012

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  81. 09-Apr-2012
  82. 23-Mar-2012
  83. 24-Feb-2012
  84. 15-Feb-2012
  85. 06-Jan-2012
  86. 15-Nov-2011
  87. 04-Nov-2011
  88. 21-Sep-2011
  89. 07-Sep-2011
  90. 18-Aug-2011
  91. 22-Jul-2011
  92. 07-Jul-2011
  93. 13-May-2011
  94. 19-Apr-2011
  95. 18-Apr-2011
  96. 08-Apr-2011
  97. 07-Mar-2011
  98. 28-Feb-2011
  99. 17-Sep-2010
  100. 13-Sep-2010
  101. 30-Aug-2010
  102. 26-Jul-2010
  103. 03-Apr-2010

    Case filed

    Registration No. C.A. No. 5927 - 5929/2010

  104. 01-Apr-2010

    ROP - of Main CaseView PDF

  105. 14-Sep-2009
  106. 03-Aug-2009
  107. 14-Jul-2009
  108. 28-Apr-2009
  109. 13-Feb-2009
  110. 16-Jan-2009
  111. 07-Jan-2009
  112. [ 2017 INSC 1092 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 2781 - 2790/2010

casestatus.in Summary

SUMMARY OF CASE C.A. NO. 005927-005929/2010 The Supreme Court of India allowed appeals filed by manufacturers from North-Eastern States who were denied refunds of Education Cess and Higher Education Cess collected along with excise duty under exemption notifications. The Court held that when excise duty is fully exempted under Notifications dated April 25, 2007, the Education Cess and Higher Education Cess (both being 2% surcharges on excise duty) are also automatically exempted and must be refunded. The ruling was based on statutory interpretation that these cesses partake of the character of excise duty itself, particularly relying on Government circulars from 2004 and 2011 clarifying such exemptions apply to surcharges. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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