COMMNR. OF CENT.EXCISE&CUSTOMS, COCHIN-I vs M/S.ALSTOM T&D DISTRI. TRANSFORMERS LTD. — C.A. No. 5505/1999

SUMMARY: In this excise duty appeal (15/02/2005 hearing), the Supreme Court questioned whether the Commissioner's appeal merited entertainment. The Tribunal had allowed Alstom's appeal by following precedent in Indian Aluminium Company Ltd. v. CCE, Cochin; the Court noted the appellant did not challenge that earlier decision and questioned why this appeal should proceed given only Rs.57,087/84p revenue was at stake. Both CA 5505/1999 and related CA 1113/2000 were adjourned for one week, with the Registry directed to report whether any prior appeal was filed in the precedent case. This case analysis is maintained by casestatus.in based on publicly available court records.