COLLECTOR OF CENTRAL EXCISE, PUNE vs M/S. D.B. ELECTRONICS . — C.A. No. 4967 - 4969/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010108502000

Filing Date

10-Jul-2000

Registration No

C.A. No. 4967 - 4969/2000

Diary Number

10850/2000

Order Date

29-Sep-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE, PUNE

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. D.B. ELECTRONICS .

    Adv. RAJESH KUMAR

Case History

  1. Case disposedDisposed

  2. 29-Sep-2005

    ROP - of Main CaseView PDF

  3. 14-Sep-2005

    ROP - of Main CaseView PDF

  4. 05-May-2005

    ROP - of Main CaseView PDF

  5. 29-Jan-2001

    ROP - of Main CaseView PDF

  6. 10-Jul-2000

    Case filed

    Registration No. C.A. No. 4967 - 4969/2000

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Collector of Central Excise's appeals against M/S. D.B. Electronics regarding central excise duty on UPS systems manufactured by the respondents. The case involved whether the respondents qualified for exemption under Notification No.46/81-CE; the Collector's 1988 demand was initially set aside by CEGAT on natural justice grounds and remitted. On rehearing, the Collector accepted the respondents' ESI and Provident Fund returns but levied fresh demand based on wage statements. The Court upheld the Tribunal's finding that this demand was based on "surmises and conjunctures" rather than concrete evidence, confirming dismissal with no order as to costs (29 September 2005). This case analysis is maintained by casestatus.in based on publicly available court records.

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