M/S.INTERNATIONAL AUTO LTD. vs COMNR. OF CENTRAL EXCISE (BIHAR) — C.A. No. 176/2000

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010197101999

Filing Date

04-Dec-1999

Registration No

C.A. No. 176/2000

Diary Number

19710/1999

Order Date

17-Mar-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 12-Jun-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.M/S.INTERNATIONAL AUTO LTD.

    Adv. RAJESH KUMAR

Respondent(s)

  1. 1.COMNR. OF CENTRAL EXCISE (BIHAR)

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 17-Mar-2005

    ROP - of Main CaseView PDF

  3. 04-Dec-1999

    Case filed

    Registration No. C.A. No. 176/2000

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 176/2000 Outcome: The Supreme Court allowed International Auto Ltd.'s appeal on March 17, 2005. The Court set aside the Tribunal's decision and the departmental demand for short-levy excise duty, finding that as a job worker manufacturing intermediate products (floor plate assemblies), the appellant was not liable to pay duty on inputs supplied by TELCO under Rule 57-F(2)(b) of the Central Excise Rules 1944. The penalty imposed was also set aside. This case analysis is maintained by casestatus.in based on publicly available court records.

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