COMMISSIONER OF CENTRAL EXCISE, SURAT vs HIGH LAND DYE WORKS P. LTD. . — C.A. No. 2598 - 2603/2001

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010185452000

Filing Date

02-Nov-2000

Registration No

C.A. No. 2598 - 2603/2001

Diary Number

18545/2000

Order Date

18-Apr-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 11-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE, SURAT

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.HIGH LAND DYE WORKS P. LTD. .

    Adv. V. BALACHANDRAN

Case History

  1. Case disposedDisposed

  2. 18-Apr-2006

    ROP - of Main CaseView PDF

  3. 02-Nov-2000

    Case filed

    Registration No. C.A. No. 2598 - 2603/2001

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Commissioner of Central Excise's statutory appeals against High Land Dye Works P. Ltd., affirming the Customs, Excise and Gold (Control) Appellate Tribunal's decision that found no suppression of facts by the respondents and therefore ruled the department was not entitled to invoke the extended period of limitation for recovering differential excise duty of Rs. 74,61,625/-. The Court held the Tribunal's factual finding required no interference and ordered each party to bear its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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