M/S.PASUPATI SPINNING &WEAVING MILLS LTD vs COLLECTOR OF CENTRAL EXCISE, NEW DELHI — C.A. No. 120/2001

Summary: On February 16, 2006, the Supreme Court dismissed Pasupati Spinning & Weaving Mills Ltd.'s appeal against the Customs, Excise & Gold (Control) Appellate Tribunal's order confirming duty and penalty demands. However, the Court waived the penalty imposed by the Collector of Central Excise, finding that the appellant's classification list had already been departmentally approved as 'Cellulosic Spun Yarn' containing 'Non-cellulosic waste.' No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.