COMMNR. OF CENTRAL EXCISE, AHMEDABAD vs DAMODAR POLY FAB (P) LTD. . THROUGH ITS MANAGING DIRECTOR — C.A. No. 1453 - 1458/2001
Case under Section I-B. Status: Disposed.
CNR: SCIN010124082000
Filing Date
27-Jul-2000
Registration No
C.A. No. 1453 - 1458/2001
Diary Number
12408/2000
Order Date
30-Aug-2017
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 06-Jun-2026
Acts & Sections
Petitioner(s)
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1.COMMNR. OF CENTRAL EXCISE, AHMEDABAD
Adv. B. KRISHNA PRASAD
Respondent(s)
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1.DAMODAR POLY FAB (P) LTD. . THROUGH ITS MANAGING DIRECTOR
Adv. AP & J CHAMBERS
Case History
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Case disposedDisposed
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30-Aug-2017
ROP - of Main CaseView PDF
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30-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
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29-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi, Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Navin Sinha
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24-Aug-2017
ROP - of Main CaseView PDF
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24-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
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23-Aug-2017
ROP - of Main CaseView PDF
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23-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
-
22-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
-
17-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
-
16-Aug-2017
Fixed Date by Court
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
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09-Aug-2017
ROP - of Main CaseView PDF
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25-Jul-2017
ROP - of Main CaseView PDF
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25-Jul-2017
Ordinary
Hon'ble Mr. Justice J. Chelameswar and Hon'ble Mr. Justice S. Abdul Nazeer
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12-Jul-2017
Ordinary
Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha
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11-Jul-2017
ROP - of Main CaseView PDF
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11-Jul-2017
First hearing
Initial hearing scheduled
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15-Feb-2017
ROP - of Main CaseView PDF
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15-Feb-2017
ROP - of Main CaseView PDF
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14-Feb-2017
Office Report - of Main CaseView PDF
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13-May-2016
ROP - of Main CaseView PDF
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13-May-2016
Office Report - of Main CaseView PDF
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13-May-2016
ROP - of Main CaseView PDF
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31-Jul-2007
ROP - of Main CaseView PDF
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10-Jan-2007
ROP - of Main CaseView PDF
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01-Dec-2006
ROP - of Main CaseView PDF
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10-Nov-2006
ROP - of Main CaseView PDF
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11-Jul-2006
ROP - of Main CaseView PDF
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03-May-2006
ROP - of Main CaseView PDF
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23-Jul-2001
ROP - of Main CaseView PDF
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27-Jul-2000
Case filed
Registration No. C.A. No. 1453 - 1458/2001
Case Summary: Commissioner of Central Excise v. Damodar Poly Fab (P) Ltd. Outcome: The Supreme Court dismissed the Revenue's appeals and affirmed the Appellate Tribunal's decision. The Court held that accepting a product classification under the Central Excise Tariff Act does not automatically constitute acceptance of duty liability, and the mandatory statutory requirement under Section 11A to issue a show-cause notice to the assessee before demanding payment cannot be bypassed. Key Issue: Whether an assessee who accepted the Appellate Tribunal's classification of HDPE tapes/fabrics under Chapter Sub-Heading 3920.32 must still receive a formal notice under Section 11A before being assessed for differential duty. Ruling: The Court emphasized that Section 11A's requirement to provide reasonable opportunity is mandatory and casts a non-negotiable duty on excise officers. Acceptance of classification is distinct from acceptance of duty liability—exemptions, limitation periods, or other defenses may apply even after accepting classification. The Court dismissed the Revenue's appeals on August 30, 2017. This case analysis is maintained by casestatus.in based on publicly available court records.
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