COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. REGAL INDUSTRIES LTD. — C.A. No. 4452 - 4453/2001

Case under Section I-B. Status: Disposed.

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

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, CHANDIGARH

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. REGAL INDUSTRIES LTD.

    Adv. B. VIJAYALAKSHMI MENON

Case History

  1. Case disposedDisposed

  2. 12-Jul-2006

    ROP - of Main CaseView PDF

  3. 03-May-2006

    ROP - of Main CaseView PDF

  4. 16-Feb-2001

    Case filed

    Registration No. C.A. No. 4452 - 4453/2001

casestatus.in Summary

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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