COMMNR. OF CENTRAL EXCISE, COIMBATORE vs M/S. ELGI EQUIPMENTS LTD. — SLP(C) No. 883/2001

Case under Section XII. Status: Disposed.

Disposed

CNR: SCIN010195192000

Filing Date

20-Nov-2000

Registration No

SLP(C) No. 883/2001

Diary Number

19519/2000

Order Date

08-Jan-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 12-Jun-2026

Acts & Sections

Section XII

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, COIMBATORE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. ELGI EQUIPMENTS LTD.

Case History

  1. Case disposedDisposed

  2. 08-Jan-2001

    ROP - of Main CaseView PDF

  3. 20-Nov-2000

    Case filed

    Registration No. SLP(C) No. 883/2001

View Full Judgment
casestatus.in Summary

Case Summary: Commissioner of Central Excise v. Elgi Equipments Ltd. Outcome: The Supreme Court dismissed the Special Leave Petition on 8 January 2001. The Court agreed with the High Court of Madras that Section 11AC of the Central Excise Act, 1944 operates prospectively and cannot penalize illegality committed before its insertion into the statute. The Court found no justifiable grounds to grant leave to appeal, emphasizing that retrospective application would prejudicially affect vested rights. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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