M/S.MACSON MARBLES PVT LTD vs UOI — C.A. No. 4463/1997
Case under Section XV. Status: Disposed.
CNR: SCIN010079301997
Filing Date
01-May-1997
Registration No
C.A. No. 4463/1997
Diary Number
7930/1997
Order Date
11-Nov-2003
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 03-Jun-2026
Acts & Sections
Petitioner(s)
-
1.M/S.MACSON MARBLES PVT LTD
Adv. RADHA RANGASWAMY
Respondent(s)
-
1.UOI
Adv. B. KRISHNA PRASAD
Case History
Summary: M/s Macson Marbles Pvt Ltd vs UOI (C.A. No. 4463/1997) The Supreme Court (Justices S. Rajendra Babu and G.P. Mathur) partially allowed the appeal on 11.11.2003. Macson Marbles purchased an industrial unit at auction under the State Financial Corporation Act and became liable for predecessor's excise dues (Rs. 4,07,291.75) assessed under Central Excise Act Rule 230(2). The Court upheld the High Court's decision that the successor must pay excise dues but directed refund of the Rs. 3 lakhs penalty within three months, as Macson Marbles had no opportunity to contest the penalty in the original adjudication proceedings. The appeal was disposed accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.
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