M/S. FREEZAIR INDIA (P) LTD. vs COMMNR. OF CENTRAL EXCISE, DELHI — C.A. No. 2686/2003

Summary of C.A. No. 002686 / 2003 On 14 September 2011, the Supreme Court dismissed Freezair India's appeal as withdrawn after determining the issue raised did not fall within Section 35-L of the Central Excise Act, 1944 (relating to duty rate or goods valuation). The Court granted the appellant liberty to file an appeal or reference to the High Court within four weeks, with the High Court to decide the matter on merits without regard to limitation period expiry. This case analysis is maintained by casestatus.in based on publicly available court records.