COMMNR. OF CENTRAL EXCISE, N. DELHI vs M/S. JERSEY INDIA LTD. — C.A. No. 273 - 274/2001
Case under Section I-B. Status: Disposed.
CNR: SCIN010188272000
Filing Date
07-Nov-2000
Registration No
C.A. No. 273 - 274/2001
Diary Number
18827/2000
Order Date
10-Jan-2007
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 11-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF CENTRAL EXCISE, N. DELHI
Adv. P. PARMESWARAN
Respondent(s)
-
1.M/S. JERSEY INDIA LTD.
Adv. C. N. SREE KUMAR (Dead / Retired / Elevated)
Case History
Summary: C.A. No. 273-274/2001 The Supreme Court disposed of Central Excise's appeal against M/s. Jersey India Ltd. regarding classification of knitted cotton fabric containing elastomeric yarn (Rs. 1.46 crore duty dispute). Although the Tribunal had ruled in the assessee's favor on the tariff classification issue, the Court terminated the litigation without deciding the merits because Jersey India Ltd. was wound up by Punjab & Haryana High Court in 2001, its assets were sold in 2003, and the Official Liquidator has insufficient funds remaining to satisfy any revenue recovery, leaving the legal question open. This case analysis is maintained by casestatus.in based on publicly available court records.
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