COMMNR. OF CENTRAL EXCISE, HYDERABAD vs M/S.NOVAPAN INDUSTRIES LTD. — C.A. No. 5278 - 5282/2001

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010182292000

Filing Date

30-Oct-2000

Registration No

C.A. No. 5278 - 5282/2001

Diary Number

18229/2000

Order Date

11-Jan-2007

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 10-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, HYDERABAD

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.NOVAPAN INDUSTRIES LTD.

    Adv. GAGRAT AND CO

Case History

  1. Case disposedDisposed

  2. 11-Jan-2007

    ROP - of Main CaseView PDF

  3. 28-Nov-2006

    ROP - of Main CaseView PDF

  4. 28-Nov-2006

    ROP - of Main CaseView PDF

  5. 30-Oct-2000

    Case filed

    Registration No. C.A. No. 5278 - 5282/2001

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 005278-005282/2001 Outcome: The Supreme Court dismissed the Revenue's appeals with no order as to costs on January 11, 2007. The Court held that interest on receivables inbuilt in price (not charged separately) is deductible from assessable value under the Central Excise Act, 1944, as settled by the MRF judgment. Since the Revenue failed to appeal an earlier Tribunal decision (ICI India case) establishing this principle, the department could not take a contradictory position in subsequent cases. This case analysis is maintained by casestatus.in based on publicly available court records.

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