COMMR.OF CEN.EXC.-II vs M/S MIRAJ PRODUCTS P.LTD. MANAGING PARTNER — C.A. No. 143 - 147/2010
Case under Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section XVII-A. Status: Disposed.
CNR: SCIN010139842009
Filing Date
05-May-2009
Registration No
C.A. No. 143 - 147/2010
Diary Number
13984/2009
Order Date
08-Jul-2024
Document Type
Judgement - of Main Case
Neutral Citation
2024 INSC 470
Disposal Type
Dismissed
Last updated 04-Jul-2026
Acts & Sections
Petitioner(s)
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1.COMMR.OF CEN.EXC.-II
Adv. MUKESH KUMAR MARORIA[P-1]
Respondent(s)
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1.M/S MIRAJ PRODUCTS P.LTD. MANAGING PARTNER
Adv. M. P. DEVANATH
Case History
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Case disposedDisposed
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08-Jul-2024
Judgement - of Main CaseView PDF
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08-Jul-2024
ROP - of Main CaseView PDF
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08-Jul-2024
After Week/Month/Vacation
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Augustine George Masih
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09-Nov-2023
ROP - of Main CaseView PDF
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09-Nov-2023
After Week/Month/Vacation
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Pankaj Mithal
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09-Nov-2023
After Week/Month/Vacation
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Pankaj Mithal
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21-Sep-2023
ROP - of Main CaseView PDF
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21-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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20-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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14-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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13-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice K.V. Viswanathan
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31-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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24-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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23-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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17-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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16-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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10-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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09-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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03-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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02-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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20-Jul-2023
Fixed Date by Court
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
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19-Apr-2023
ROP - of Main CaseView PDF
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19-Apr-2023
First hearing
Initial hearing scheduled
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07-Dec-2012
ROP - of Main CaseView PDF
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30-Oct-2012
ROP - of Main CaseView PDF
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05-May-2009
Case filed
Registration No. C.A. No. 143 - 147/2010
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[ 2024 INSC 470 ]
Judgement - of Main CaseView PDF
Case Summary The Supreme Court upheld the Tribunal's decision that Section 4A of the Central Excise Act, 1944 does not apply to M/s Miraj Products Pvt. Ltd.'s chewing tobacco packaging. The court found that although the respondent packed 33 small pouches (6gms each) plus one 15gm pouch together in poly packs with MRP printed, these poly packs were bundled into HDPE bags containing 100 poly packs and sold to distributors—constituting wholesale packages not requiring MRP declaration under packaging rules, thus falling outside Section 4A's scope. This case analysis is maintained by casestatus.in based on publicly available court records.
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