UNION OF INDIA . vs M/S. TATA SSL LTD. . — C.A. No. 7755/2001
Case under Section III-B. Status: Disposed.
CNR: SCIN010152732001
Filing Date
05-Sep-2001
Registration No
C.A. No. 7755/2001
Diary Number
15273/2001
Order Date
25-Oct-2007
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 27-Jun-2026
Acts & Sections
Petitioner(s)
-
1.UNION OF INDIA .
Adv. B. KRISHNA PRASAD
Respondent(s)
-
1.M/S. TATA SSL LTD. .
Adv. BINA GUPTA
Case History
Case Summary: The Supreme Court dismissed the Union of India's appeals (CA No. 7755/2001 and related appeals) challenging the refundability of pre-deposits made as a condition precedent for hearing Central Excise Act appeals. The Court held that the issue was conclusively determined by the earlier judgment in Commissioner of Central Excise, Hyderabad v. I.T.C. Ltd. (2005), and the Central Board of Excise & Customs had issued a circular allowing interest on delayed refunds of pre-deposits. Each party was ordered to bear its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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