COMMNR. OF CENTRAL EXCISE, JAMSHEDPUR vs M/S. STEEL AUTHORITY OF INDIA LTD. — C.A. No. 6389 - 6390/2003

On 3 May 2012, the Supreme Court rejected Civil Appeals Nos. 6389-6390/2003 and 3697/2006 filed by the Commissioner of Central Excise, Jamshedpur against Steel Authority of India Ltd. The Court confirmed the Customs, Excise & Gold (Control) Appellate Tribunal's orders dismissing the revenue's appeal, finding the Tribunal was fully justified in confirming the First Appellate Authority's decision based on the specific activities carried on by the assessee. Civil Appeal No. 5584/2004 was de-tagged and directed to be listed separately, with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.