SHREE SIDHBALI STEELS LTD. vs SECRETARY (TRU) . — C.A. No. 4643/2007

Summary: The Supreme Court granted special leave to appeal and disposed of the case by setting aside the High Court's judgment and remitting the matter back to the High Court for fresh consideration. The dispute concerned whether a 2003 notification granting Shree Sidhbali Steels Ltd. Central Excise exemption incorrectly listed Khasra numbers instead of Khatauni numbers for the company's industrial plot. The Court also allowed a corresponding appeal by the Union of India without expressing any opinion on the merits, requesting the High Court to redecide the matter expeditiously within three months. This case analysis is maintained by casestatus.in based on publicly available court records.