COMMISSIONER OF CENTRAL EXCISE vs M/S BHARAT PETROLEUM CORPORATION LTD. THROUGH THE DIRECTOR — C.A. No. 5850/2009

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010203212009

Filing Date

13-Jul-2009

Registration No

C.A. No. 5850/2009

Diary Number

20321/2009

Order Date

12-Apr-2023

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jul-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE

    Adv. MUKESH KUMAR MARORIA[P-1]

Respondent(s)

  1. 1.M/S BHARAT PETROLEUM CORPORATION LTD. THROUGH THE DIRECTOR

    Adv. PARIJAT SINHA

Case History

  1. Case disposedDisposed

  2. 12-Apr-2023

    ROP - of Main CaseView PDF

  3. 12-Apr-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  4. 23-Mar-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  5. 22-Mar-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  6. 16-Mar-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  7. 29-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  8. 28-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  9. 27-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  10. 22-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  11. 21-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  12. 20-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  13. 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. 14-Sep-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  15. 20-Feb-2020

    ROP - of Main CaseView PDF

  16. 20-Feb-2020

    IA

    Hon'ble The Chief Justice, Hon'ble Mr. Justice B.R. Gavai and Hon'ble Mr. Justice Surya Kant

  17. 11-Jul-2018

    ROP - of Main CaseView PDF

  18. 11-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice R. Banumathi and Hon'ble Mr. Justice Navin Sinha

  19. 31-Jan-2018

    ROP - of Main CaseView PDF

  20. 31-Jan-2018

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  21. 30-Jan-2018

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  22. 24-Jan-2018

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  23. 18-Jan-2018

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  24. 17-Jan-2018

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  25. 14-Dec-2017

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  26. 07-Dec-2017

    Administrative Order

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  27. 06-Dec-2017

    First hearing

    Initial hearing scheduled

  28. 08-Sep-2016

    ROPView PDF

  29. 08-Sep-2016

    Office ReportView PDF

  30. 08-Sep-2016

    ROPView PDF

  31. 28-Jul-2016

    ROPView PDF

  32. 28-Jul-2016

    Office ReportView PDF

  33. 28-Jul-2016

    ROPView PDF

  34. 05-May-2016

    ROPView PDF

  35. 05-May-2016

    Office ReportView PDF

  36. 05-May-2016

    ROPView PDF

  37. 02-Jul-2015

    ROPView PDF

  38. 02-Jul-2015

    ROPView PDF

  39. 17-Dec-2014

    ROPView PDF

  40. 17-Dec-2014

    ROPView PDF

  41. 25-Nov-2014

    ROPView PDF

  42. 25-Nov-2014

    ROPView PDF

  43. 06-May-2014

    ROPView PDF

  44. 27-Feb-2014

    ROPView PDF

  45. 27-Feb-2014

    ROPView PDF

  46. 19-Feb-2014

    ROPView PDF

  47. 18-Feb-2014

    ROPView PDF

  48. 04-Oct-2013

    ROPView PDF

  49. 13-Sep-2013

    Office ReportView PDF

  50. 13-Sep-2013

    ROPView PDF

  51. 06-Sep-2013

    ROPView PDF

  52. 12-Aug-2013

    ROPView PDF

  53. 07-Aug-2013

    ROPView PDF

  54. 07-May-2013

    ROPView PDF

  55. 15-Mar-2013

    ROPView PDF

  56. 11-Mar-2013

    ROPView PDF

  57. 25-Feb-2013

    ROPView PDF

  58. 30-Jan-2013

    ROPView PDF

  59. 05-Dec-2012

    ROP - of Main CaseView PDF

  60. 30-Nov-2012

    ROPView PDF

  61. 05-Oct-2012

    ROPView PDF

  62. 13-Mar-2012

    ROPView PDF

  63. 16-Nov-2011

    ROPView PDF

  64. 25-Feb-2011

    ROPView PDF

  65. 05-Jan-2011

    ROPView PDF

  66. 16-Jul-2010

    ROPView PDF

  67. 04-May-2010

    ROPView PDF

  68. 18-Mar-2010

    ROPView PDF

  69. 25-Jan-2010

    ROPView PDF

  70. 13-Jul-2009

    Case filed

    Registration No. C.A. No. 5850/2009

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 5850/2009 Outcome: The Supreme Court dismissed all appeals filed by the Commissioner of Central Excise on April 12, 2023. Key Issue: Whether adding Multi-Functional Additives to duty-paid Motor Spirit (MS) and High Speed Diesel (HSD) constitutes manufacture of a new product attracting fresh excise levy. Court's Ruling: The Court held that mere blending or addition resulting in negligible or inconsequential changes does not constitute manufacture of a new product, provided the emerging product's essential characteristics remain unchanged and usage remains the same. The Tribunal's decision was upheld, consistent with prior Court judgments and the recent precedent in *Commissioner of Trade Tax v. Kumar Paints*. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case