CONTROL TOUCH ELECTRONICS P.LTD. vs COMMISSIONER OF CENTRAL EXCISE, PUNE — C.A. No. 4789/2000

Summary: Control Touch Electronics P.Ltd. v. Commissioner of Central Excise, Pune Case: C.A. No. 004789/2000 | Date: 19/10/2005 The Supreme Court tagged this appeal with related cases pending before a Constitution Bench to resolve a critical issue: whether Board circulars prevail over Supreme Court judgments. On merits, the Court held the case would be covered by the judgment in the related Civil Appeal No. 3197 of 2000. However, pending the Constitution Bench's decision on circular vs. judgment precedence, the final outcome remains conditional—if judgments prevail, this appeal stands dismissed; if circulars prevail, the reverse applies. The Court rejected a new exemption argument raised for the first time, disallowing late submissions. This case analysis is maintained by casestatus.in based on publicly available court records.