COMMNR. OF CENTRAL EXCISE, CALICUT vs M/S. KUMAR INDUSTRIES — C.A. No. 2572/2004

Summary of C.A. No. 002572 / 2004 The Supreme Court allowed the Commissioner of Central Excise's appeal against M/s. Kumar Industries on 20 April 2004. The Court set aside the CESTAT order and remitted the matter to the Tribunal to decide whether Kumar Industries passed on the excise duty burden to its customers under Section 11B of the Central Excise Act, 1944, based solely on existing record materials without allowing fresh evidence. This case analysis is maintained by casestatus.in based on publicly available court records.