M/S. COCO DRY FRUITS(INDIA) PVT.LTD. vs COMMNR. OF CENTRAL EXCISE, DELHI — C.A. No. 7325 - 7326/2001

Case Summary: COCO Dry Fruits (India) Pvt. Ltd. v. Commissioner of Central Excise, Delhi Hearing Date: 07/03/2006 The Supreme Court found the appellant's contention prima facie correct that roasting and salting cashewnuts and peanuts does not constitute "manufacture" under the Central Excise Act, 1944, noting lower authorities failed to address this key issue. The Court consolidated this appeal with a related case (Commissioner of Central Excise v. Phil Corporation Ltd.) involving identical manufacture questions and directed both matters be listed together for hearing. Regarding interim relief, the Court lifted the attachment of the appellant's movables (attached 22.2.2006) subject to the appellant providing a bank guarantee from a Nationalized Bank covering only the actual duty demand (excluding penalties), to be kept renewed pending appeal disposal. This case analysis is maintained by casestatus.in based on publicly available court records.