COMMR.OF EXC.WEST BENGAL . vs M/S CLYDE STORES P.LTD.. — C.A. No. 4751 - 4752/2013

Case Summary: C.A. No. 004751-004752/2013 Outcome: The Supreme Court dismissed the civil appeals filed by the Commissioner of Excise, West Bengal on 22 September 2021. The court found no grounds for the appellants' grievance, as the impugned lower order had granted all necessary liberties to the Collector. The only restriction imposed was that the Collector cannot later claim a license transfer from Shaws to Sharmas occurred, having missed the opportunity when contemporaneously notified by the Company. The court noted this restriction applies only if Shaws denies any relationship with the Company. Next Steps: No further proceedings were directed; pending applications were disposed of with finality. This case analysis is maintained by casestatus.in based on publicly available court records.