M/S.MALLUR SIDDESWARA SPIN.MILLS(P) LTD. vs COMMNR. OF CENTRAL EXCISE,COIMBATORE — C.A. No. 3675/1998

Summary: C.A. No. 003675/1998 – Mallur Siddeswara Spin Mills v. Commissioner of Central Excise Outcome: The Supreme Court dismissed the appeal on March 18, 2004, upholding the Tribunal's judgment that excise duty was payable on diesel generator sets assembled and installed by the appellant at their factory. The Court found willful suppression of manufacturing facts, rejected claims of bona fide reliance on Trade Notices, confirmed the appellant (not the supplier) was the manufacturer, and ruled the generators were movable property subject to duty despite being bolted to frames. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.