AMRIT PAPERS, HOSHIARPUR vs COMMNR. OF CENTRAL EXCISE, CHANDIGARH — C.A. No. 3832/2000

Summary: Amrit Papers, a newsprint manufacturer, challenged the Central Excise authorities' refusal to grant exemption for April 1995 due to delayed production of a Registrar of Newspapers certificate. The Supreme Court (Justices Ruma Pal and A.R. Lakshmanan) allowed the appeal on August 9, 2005, permitting the appellant to reverse the Modvat debit entry for pulp consumption in April 1995 and set aside the penalty imposed by the Assistant Commissioner, with the Revenue offering no objection. This case analysis is maintained by casestatus.in based on publicly available court records.