COMMNR. OF CENTRAL EXCISE & CUSTOMS vs M/S. SURESH SYNTHETICS . — C.A. No. 1363 - 1366/2002

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010015072002

Filing Date

18-Jan-2002

Registration No

C.A. No. 1363 - 1366/2002

Diary Number

1507/2002

Order Date

21-Aug-2007

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 14-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE & CUSTOMS

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. SURESH SYNTHETICS .

    Adv. BINA GUPTA

Case History

  1. Case disposedDisposed

  2. 21-Aug-2007

    ROP - of Main CaseView PDF

  3. 28-Mar-2003

    ROP - of Main CaseView PDF

  4. 27-Sep-2002

    ROP - of Main CaseView PDF

  5. 29-Jul-2002

    ROP - of Main CaseView PDF

  6. 01-Apr-2002

    ROP - of Main CaseView PDF

  7. 18-Jan-2002

    Case filed

    Registration No. C.A. No. 1363 - 1366/2002

View Full Judgment
casestatus.in Summary

Summary: Commissioner of Central Excise & Customs v. M/S. Suresh Synthetics (C.A. 1363-1366/2002) On 21 August 2007, the Supreme Court dismissed all four civil appeals filed by the Commissioner of Central Excise & Customs with no order as to costs. The Department had issued a show cause notice demanding Rs. 23.85 lacs in customs duty on polyester textured yarn, but the Court found the notice defective because a 100% export-oriented unit clearing goods in the Domestic Tariff Area owes excise duty, not customs duty. The Court upheld the Tribunal's decision that the show cause notice was legally defective and the demand unmaintainable, further noting the Department could not recover the amount as excise duty due to limitation period (24 January to 27 February 2000). This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case