COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. REGAL INDUSTRIES LTD. — C.A. No. 4452 - 4453/2001
Case under Section I-B. Status: Disposed.
CNR: SCIN010032172001
Filing Date
16-Feb-2001
Registration No
C.A. No. 4452 - 4453/2001
Diary Number
3217/2001
Order Date
12-Jul-2006
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 15-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF CENTRAL EXCISE, CHANDIGARH
Adv. B. KRISHNA PRASAD
Respondent(s)
-
1.M/S. REGAL INDUSTRIES LTD.
Adv. B. VIJAYALAKSHMI MENON
Case History
Case Summary: C.A. No. 004452-004453/2001 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeals with no order as to costs, upholding the Tribunal's decision that M/s. Regal Industries Ltd. is entitled to excise duty exemption under Notification No. 115/75-CE for manufacturing rubberised coir mattresses. The Court held that since the company operates under a Coir Board license and its products contain 55.5% coir, it qualifies as a coir industry despite using rubber components. This case analysis is maintained by casestatus.in based on publicly available court records.
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