SUPTD.OF CENTRAL EXCISE . vs D.C.I. PHARMACEUTICALS PVT. LTD. — C.A. No. 6862/1999
Case under Section III. Status: Disposed.
CNR: SCIN010167061999
Filing Date
14-Oct-1999
Registration No
C.A. No. 6862/1999
Diary Number
16706/1999
Order Date
22-Feb-2005
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 09-Jun-2026
Acts & Sections
Petitioner(s)
-
1.SUPTD.OF CENTRAL EXCISE .
Adv. B. KRISHNA PRASAD
Respondent(s)
-
1.D.C.I. PHARMACEUTICALS PVT. LTD.
Adv. BINA GUPTA
Case History
Case Summary: C.A. No. 006862/1999 On 22 February 2005, the Supreme Court dismissed both appeals filed by the Superintendent of Central Excise against D.C.I. Pharmaceuticals Pvt. Ltd., which involved entitlement to Notification 175/1986 benefits for small-scale industries. The Court found the appeal unsustainable since an unchallenged Tribunal decision for the same respondent and period had already held the respondent entitled to the notification benefits, and it was improper to agitate the issue collaterally through a High Court challenge. The companion appeal (CA 5247/2003) was also dismissed given the minimal revenue involved (approximately Rs. 50,000), with the legal questions left open and no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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