COLLECTOR OF CENTRAL EXCISE & CUSTOMS vs M/S.P.M.P. COMPONENTS LIMITED — C.A. No. 4147/1999

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010094041999

Filing Date

21-May-1999

Registration No

C.A. No. 4147/1999

Diary Number

9404/1999

Order Date

10-Feb-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE & CUSTOMS

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.P.M.P. COMPONENTS LIMITED

    Adv. JAY SAVLA (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 10-Feb-2005

    ROP - of Main CaseView PDF

  3. 02-Dec-2004

    ROP - of Main CaseView PDF

  4. 21-May-1999

    Case filed

    Registration No. C.A. No. 4147/1999

View Full Judgment
casestatus.in Summary

Summary Civil Appeal No. 4147 of 1999 was heard on 10 February 2005 by a three-judge bench of the Supreme Court. The Collector of Central Excise & Customs appealed against the Tribunal's decision in favor of P.M.P. Components Ltd. regarding whether different prices charged to different dealers of the same buyer class (absent commercial justification) could be rejected. The Supreme Court dismissed the appeal, finding that the Tribunal had correctly relied on the binding precedent of M/s. Gora Mal Hari Ram Ltd. vs. Collector of Central Excise, Delhi, which the Department had already accepted and not challenged. This case analysis is maintained by casestatus.in based on publicly available court records.

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