COMMNR. OF CENTRAL EXCISE, AURANGABAD vs M/S. BALAKRISHNA INDUSTRIES . — C.A. No. 3389 - 3390/2001
Case under Section III. Status: Disposed.
CNR: SCIN010045392001
Filing Date
12-Mar-2001
Registration No
C.A. No. 3389 - 3390/2001
Diary Number
4539/2001
Order Date
03-Aug-2006
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 16-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF CENTRAL EXCISE, AURANGABAD
Adv. B. KRISHNA PRASAD
Respondent(s)
-
1.M/S. BALAKRISHNA INDUSTRIES .
Adv. M. P. DEVANATH
Case History
Case Summary: C.A. No. 003389-003390/2001 The Supreme Court dismissed the Commissioner of Central Excise's appeals against M/s. Balakrishna Industries regarding excise duty on tyres. The revenue had not challenged the Tribunal's findings on merits—that no differential duty was leviable on 7.50-16 and 6.00-16 tyres. Since the Tribunal's merit findings stood unchallenged and confirmed, the penalty levy became untenable. No order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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