COMMNR. OF CENTRAL EXCISE, PUNE vs M/S.PUDUMJEE PULP & PAPER MILLS LTD. — C.A. No. 2741 - 2742/2001

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010029952001

Filing Date

14-Feb-2001

Registration No

C.A. No. 2741 - 2742/2001

Diary Number

2995/2001

Order Date

20-Apr-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 14-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, PUNE

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S.PUDUMJEE PULP & PAPER MILLS LTD.

    Adv. TARA CHANDRA SHARMA (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 20-Apr-2006

    ROP - of Main CaseView PDF

  3. 08-Nov-2001

    ROP - of Main CaseView PDF

  4. 24-Sep-2001

    ROP - of Main CaseView PDF

  5. 14-Feb-2001

    Case filed

    Registration No. C.A. No. 2741 - 2742/2001

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 002741-002742/2001 Outcome: The Supreme Court dismissed both appeals filed by the Commissioner of Central Excise, Pune, with no costs awarded. The Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision, which had allowed M/s. Pudumjee Pulp & Paper Mills Ltd.'s appeals based on settled legal principles established in the Everest Convertors case and consistently followed in multiple subsequent cases. Rationale: The Court held that the Revenue department, having accepted principles in earlier similar cases without appeal, cannot take a contrary position in subsequent cases with identical facts and issues. The Court rejected the Revenue's argument based on Clause (1A) of Section 5A of the Central Excise Act, 1944 (introduced May 13, 2005), finding no merit in the claim that it applied retrospectively to this case. This case analysis is maintained by casestatus.in based on publicly available court records.

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