UNIWORTH INTERNATIONAL LIMITED THROUGH ITS DIRECTOR vs COMMISSIONER OF CENTRAL EXCISE, NAGPUR — C.A. No. 5217 - 5218/2009
Case under Section XVII-A. Status: Disposed.
CNR: SCIN010192412009
Filing Date
06-Jul-2009
Registration No
C.A. No. 5217 - 5218/2009
Diary Number
19241/2009
Order Date
19-Apr-2023
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
-
1.UNIWORTH INTERNATIONAL LIMITED THROUGH ITS DIRECTOR
Adv. RUPESH KUMAR (Dead / Retired / Elevated)
Respondent(s)
-
1.COMMISSIONER OF CENTRAL EXCISE, NAGPUR
Adv. A. N. ARORA MUKESH KUMAR MARORIA[R-1]
Case History
-
Case disposedDisposed
-
19-Apr-2023
ROP - of Main CaseView PDF
-
19-Apr-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
-
12-Apr-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
-
02-Feb-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sudhanshu Dhulia
-
01-Feb-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sudhanshu Dhulia
-
19-Jan-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Ms. Justice Hima Kohli
-
18-Jan-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Ms. Justice Hima Kohli
-
12-Jan-2023
Fixed Date by Court
Hon'ble Mr. Justice M.R. Shah and Hon'ble Ms. Justice Hima Kohli
-
11-Jan-2023
Fixed Date by Court
Hon'ble Mr. Justice M.R. Shah and Hon'ble Ms. Justice Hima Kohli
-
29-Sep-2022
ROP - of Main CaseView PDF
-
29-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
28-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
27-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
22-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
21-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
20-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
15-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
14-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
-
26-Jul-2022
ROP - of Main CaseView PDF
-
26-Jul-2022
Ordinary
Hon'ble Mr. Justice K.M. Joseph and Hon'ble Mr. Justice Hrishikesh Roy
-
21-Jul-2022
First hearing
Initial hearing scheduled
-
11-Jan-2013
ROP - of Main CaseView PDF
-
18-Oct-2012
ROPView PDF
-
08-Oct-2012
ROP - of Main CaseView PDF
-
24-Aug-2009
ROP - of Main CaseView PDF
-
06-Jul-2009
Case filed
Registration No. C.A. No. 5217 - 5218/2009
SUMMARY: Uniworth International Limited v. Commissioner of Central Excise, Nagpur (C.A. No. 5217-5218/2009) Uniworth Textiles Limited (EOU) fraudulently mis-declared prime quality textiles as "rejects" to avail concessional duty under Notification No.2/95-CE, selling them to related company Uniworth International Limited. The Commissioner invoked extended limitation period, rejected transaction values, and imposed excise duty and penalties. The Tribunal dismissed appellants' appeals upholding the order. The Supreme Court dismissed the civil appeals on April 19, 2023, holding: (1) the extended limitation period was validly invoked due to fraudulent mis-declaration; (2) appellants cannot benefit from their own fraud by claiming lack of authority approval for prime goods; (3) valuation under Rule 7 was justified. All pending applications were disposed. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts