COMMNR. OF CENTRAL EXCISE, MUMBAI vs S. NARENDER KUMAR & CO. — C.A. No. 4229/2003
Case under Section III. Status: Disposed.
CNR: SCIN010017472003
Filing Date
23-Jan-2003
Registration No
C.A. No. 4229/2003
Diary Number
1747/2003
Order Date
13-Apr-2011
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 14-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF CENTRAL EXCISE, MUMBAI
Adv. ANIL KATIYAR
Respondent(s)
-
1.S. NARENDER KUMAR & CO.
Adv. JAY SAVLA (Dead / Retired / Elevated)
Case History
Case Summary: C.A. No. 004229/2003 Outcome: The Supreme Court dismissed the Central Excise Commissioner's appeal on April 13, 2011, upholding the Tribunal's decision that the department could not invoke extended limitation period against S. Narender Kumar & Co. The Court found no wilful suppression of facts, as the respondent had regularly filed and obtained departmental approval for Jaljira powder classification declarations from 1994-1999, and the department had adequate opportunity to inspect and clarify any doubts regarding product classification. This case analysis is maintained by casestatus.in based on publicly available court records.
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