IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4511/2010 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS, MANGALORE APPELLANT VERSUS M/S. PURE CHEMICAL LTD RESPONDENT WITH CIVIL APPEAL NO.569/2012 O R D E R 1. Having regard to the monetary limit fixed under the extant circular bearing No.09/2024 dated 17.09.2024 which govern the issue and noting that tax demand in the instant case as evidenced from the show-cause notices issued prior to the passing of the orders in original reflecting that tax demand is less than Rs.2 Crores, keeping open the question of law, we refuse to entertain the matters and appeals are dismissed on the ground of monetary limit. 2. Pending application(s), if any, shall stand disposed of. .................J. ( ARAVIND KUMAR ) .................J. ( N.V. ANJARIA ) NEW DELHI; DECEMBER 10, 2025. 1
ITEM NO.104 COURT NO.16 SECTION XII-B S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s).4511/2010 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS, MANGALORE Appellant(s) VERSUS M/S. PURE CHEMICAL LTD. Respondent(s) IA No. 69903/2022 - EARLY HEARING APPLICATION WITH C.A. No. 569/2012 (III-B) FOR FOR EX-PARTE STAY ON IA 2/2012 FOR ON IA 808/2014 FOR EARLY HEARING APPLICATION ON IA 113395/2023 IA No. 113395/2023 - EARLY HEARING APPLICATION IA No. 2/2012 - EX-PARTE STAY C.A. No. 9354/2013 (XVI) FOR STAY APPLICATION ON IA 2/2013 IA No. 2/2013 - STAY APPLICATION Date : 10-12-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ARAVIND KUMAR HON'BLE MR. JUSTICE N.V. ANJARIA For Appellant(s) : Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR Mr. S. Dwarakanath, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Arijit Prasad, Sr. Adv. Ms. Rajeshwari Shankar, Adv. Mr. Navanjay Mahapatra, Adv. For Respondent(s) : Mr. K. R. Sasiprabhu, AOR Mr. Vishnu Sharma A S, Adv. Ms. Shilpa Balani, Adv. Mr. Yasharth Misra, Adv. Ms. Namrata Saraogi, Adv. Ms. Neha Chaudhary, Adv. Mr. M. P. Devanath, AOR M/S. Khaitan & Co., AOR 2
Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandini Chauhan, Adv. Mr. Milind Sharma, Adv. Ms. Tijil Thakur, Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No.4511/2010 and C.A. No.569/2012: Civil Appeals are dismissed in terms of the signed order placed on the file. Pending application(s), if any, shall stand disposed of. C.A. No.9354/2013: At the joint request of the learned counsel appearing for the parties, list on 21.01.2026. (NEHA GUPTA) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH) *Appearance slip is not legible. 3
ITEM NO.120 COURT NO.5 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 4511/2010 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS, MANGALREAppellant(s) VERSUS M/S. PURE CHEMICAL LTD. Respondent(s) IA No. 69903/2022 - EARLY HEARING APPLICATION WITH C.A. No. 569/2012 (III) FOR ON IA 808/2014 FOR EARLY HEARING APPLICATION ON IA 113395/2023 IA No. 113395/2023 - EARLY HEARING APPLICATION IA No. 2/2012 - EX-PARTE STAY C.A. No. 9354/2013 (XVI) IA No. 2/2013 - STAY APPLICATION Date : 04-06-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH (PARTIAL COURT WORKING DAYS) For Appellant(s) : Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR Mr. Gurmeet Singh Makker, AOR Mr. Arijit Prasad, Sr. Adv. Ms. Priyanka Terdal, Adv. For Respondent(s) : Mr. K. R. Sasiprabhu, AOR Mr. Vishnu Sharma As, Adv. Ms. Shilpa Balani, Adv. Mr. M. P. Devanath, AOR M/S. Khaitan & Co., AOR
UPON hearing the counsel the Court made the following O R D E R In view of the letter seeking adjournment circulated on behalf of the learned counsel appearing for the respondent in C.A. No. 569/2012, p ost the matter(s) after the Partial Court Working Days, 2025. (NISHA KHULBEY) (AKSHAY KUMAR BHORIA) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)
ITEM NO.3 COURT NO.1 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 4511/2010 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS Appellant VERSUS M/S. PURE CHEMICAL LTD. Respondent WITH I.A. No.154501/2018 in C.A. No. 569/2012 (III) (FOR EARLY HEARING) Date : 07-01-2019 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Appellant Mr. Arijit Prasad, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad, AOR For Respondents Mr. V. Lakshmikumaran, Adv. Mr. L. Badri Narayanan, Adv. Mr. Aaditya Bhattacharya, Adv. Mr. Manish Rastogi, Adv. Mr. Victor Das, Adv. Ms. Apeksha Mehta, Adv. Mr. Shrey Ashat, Adv. Mr. M.P. Devanath, AOR Mr. K.R. Sasiprabhu, AOR Mr. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv. UPON hearing the counsel the Court made the following O R D E R I.A. NO. 154501/2018 in C.A. No. 569/2012 This is an application for early hearing of the appeal. Let the appeal be listed in the month of March, 2019 before the appropriate Bench. The application is accordingly disposed of. (Deepak Guglani) (Anand Prakash) Court Master Court Master
ITEM NO.96 REGISTRAR COURT.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010 BEFORE THE REGISTRAR M.A. SAYEEDC.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay)WITH Civil Appeal NO. 569 of 2012(With office report)Civil Appeal NO. 9354 of 2013(With office report)Date: 04/02/2014 This Appeal was called on for hearing today.For Appellant(s) Mr. Pratap Singh Parmar, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. Ms. Pallavi Tayal Chadda, Adv. Mr. Chanchal Kumar Ganguli, Adv. Mr. K.R. Sasiprabhu, Adv. UPON hearing counsel the Court made the following O R D E RC.A.NO.569/2012 and C.A.NO.9354/2013 Deleted.CA No.4511/2010 The matter falls under the completed category. It be processed for listing before the Hon'ble Court, as per rules.| | | (M.A. SAYEED) || | |REGISTRAR || | | |rd
ITEM NO.68 COURT NO.10 SECTION III(In Chambers) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant(s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(Office Report on default)Date: 06/08/2013 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWARFor Appellant(s) Ms. Varuna Bhandari Gugnani,Adv. For Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. Amar Pratap Singh,Adv. for Mr. M.P. Devanath,Adv. Mr. K.R. Sasiprabhu,Adv. UPON hearing counsel the Court made the following O R D E R Four weeks' time is granted for filing statement of case by the respondent. (A.S. BISHT) (SNEH LATA SHARMA) COURT MASTER COURT MASTER
ªITEM NO. 2 COURT NO.4 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO. 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay,c/delay in filing rejoinder and exemptionfrom filing legible copies of dim annexures)Date: 15/12/2011 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE D.K. JAIN HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. Arijit Prasad, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. Alok Yadav, Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned in filing rejoinder affidavit. The appeal is admitted. [ Charanjeet Kaur ] [ Kusum Gulati ] Court Master Court Master
ÎITEM NO.38 Court No.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay and exemption from filing legible copies ofdim annexures)Date: 02/05/2011 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. R.P. Bhatt, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. T.M. Singh, Adv. Mr. B.V. Balaram Das, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. Pawan Shree Agarwal, Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Six weeks' time is granted for filing rejoinder affidavit. (DEEPAK MANSUKHANI) (RENU DIWAN) Court Master Court Master
rITEM NO.57 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay, exemption from filing legible copies ofdim annexures)Date: 28/03/2011 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. Gourab Banerji, ASG Mr. Arijit Prasad, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. Pawan Shree Agarwal, Adv. For Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R In terms of the request made, four weeks' time is grantedto the counsel appearing for the petitioner to file the rejoinderaffidavit. (NAVEEN KUMAR) (RENU DIWAN) COURT MASTER COURT MASTER
àITEM NO.43 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay and exemption from filing legible copiesof dim annexures)Date: 21/02/2011 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. Gourab Banerji, A.S.G. Mr Arijit Prasad, Adv. Mr. T.M. Singh, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. Alok Yadav, Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R As requested, 4 weeks' time is granted to thePetitioner to file rejoinder affidavit. (NAVEEN KUMAR) (RENU DIWAN) COURT MASTER COURT MASTER
&ITEM NO.50 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay)Date: 03/01/2011 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr.Gourab Banerji, ASG, Mr.T.M.Singh,Adv. Mr.Arijit Prasad,Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.Alok Yadav,Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Two weeks time is granted to the counsel appearing for therespondent to file counter affidavit. Rejoinder affidavit, ifany, could be filed within four weeks thereafter. Re-notify thereafter. (KUSUM SYAL) (RENU DIWAN) SR.P.A. COURT MASTER
ÆITEM NO.58 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010C.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay)Date: 18/10/2010 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. Gourab Banerji, ASG Mr. Arijit Parasad, Adv. Mr. S.A Hasseb, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. V. Lakshmi Kumaran, Adv. Mr. Alok Yadav, Adv. Mr. Pawan Shree Agarwal, Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Four weeks' time is granted to the counsel appearing for the respondent to file counter affidavit. Rejoinder affidavit, if any, could be filed within four weeks thereafter. (RAJNI MUKHI) (RENU DIWAN) P.A. COURT MASTER
^ITEM NO.37 REGISTRAR COURT.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010 BEFORE THE REGISTRAR S.G. SHAHC.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay)Date: 17/09/2010 This Appeal was called on for hearing today.For Appellant(s) Ms. Prachi Bajpai, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R No request for filing counter affidavit. List before the Hon'ble Court, as per rules. (S.G. SHAH) REGISTRARrd
<ITEM NO.81 REGISTRAR COURT.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4511 OF 2010 BEFORE THE REGISTRAR S.G. SHAHC.C.E.,MANGALORE Appellant (s) VERSUSM/S. PURE CHEMICAL LTD. Respondent(s)(With appln(s) for stay)Date: 26/07/2010 This Appeal was called on for hearing today.For Appellant(s) Ms. S. Usha Reddy, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Registry has to explain that why this matter islisted before this court in view of the circular dated14.7.2010. Registry has to take appropriate steps in such caseswithout fail. Issue notice at the fresh address at the earliest. Additional dasti service is allowed. List again on 13.9.2010. (S.G. SHAH) Registrarrd