COMMNR. OF CENTRAL EXCISE, BELAPUR vs M/S. BEMCEE LTD. — C.A. No. 3666 - 3669/2003
Case under Section III. Status: Disposed.
CNR: SCIN010027472003
Filing Date
04-Feb-2003
Registration No
C.A. No. 3666 - 3669/2003
Diary Number
2747/2003
Order Date
04-May-2010
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 15-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF CENTRAL EXCISE, BELAPUR
Adv. ANIL KATIYAR
Respondent(s)
-
1.M/S. BEMCEE LTD.
Adv. RR-EX-PARTE
Case History
Case Summary: CA No. 003666-003669/2003 Outcome: The Supreme Court disposed of all appeals in favor of M/s. Bemcee Ltd. and against the Commissioner of Central Excise, Belapur. The court held that slitting and cutting of steel sheets does not constitute "manufacture" for Central Excise Duty purposes, following the precedent in Commissioner of Central Excise, Mumbai v. Rajpurohit GMP India Ltd. (2008). No costs were awarded to either party. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts