COMMNR. OF CENTRAL EXCISE, CALCUTTA vs M/S. INDIAN RAYON & INDUSTRIES LTD. — C.A. No. 2151/2001

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010025192001

Filing Date

06-Feb-2001

Registration No

C.A. No. 2151/2001

Diary Number

2519/2001

Order Date

05-Apr-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 14-Jun-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, CALCUTTA

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. INDIAN RAYON & INDUSTRIES LTD.

    Adv. ASHOK KUMAR SINGH

Case History

  1. Case disposedDisposed

  2. 05-Apr-2006

    ROP - of Main CaseView PDF

  3. 03-Apr-2001

    ROP - of Main CaseView PDF

  4. 06-Feb-2001

    Case filed

    Registration No. C.A. No. 2151/2001

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed both civil appeals filed by the Commissioner of Central Excise against M/s Indian Rayon & Industries Limited on April 5, 2006. The Court held that because the Revenue had accepted a final Tribunal decision in earlier proceedings between the same parties regarding identical excise duty notifications, the Revenue was precluded from taking a different stand in the present appeals. The Court dismissed the appeals without entering into merits, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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