COMMNR. OF CENTRAL EXCISE, BELAPUR vs M/S. BEMCEE LTD. — C.A. No. 3666 - 3669/2003

Case under Section III. Status: Disposed.

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

Section III

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, BELAPUR

    Adv. ANIL KATIYAR

Respondent(s)

  1. 1.M/S. BEMCEE LTD.

    Adv. RR-EX-PARTE

Case History

  1. Case disposedDisposed

  2. 04-May-2010

    ROP - of Main CaseView PDF

  3. 10-Dec-2004
  4. 16-Jan-2004
  5. 04-Feb-2003

    Case filed

    Registration No. C.A. No. 3666 - 3669/2003

casestatus.in Summary

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.

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