COMMISSIONER OF CENTRAL EXCISE vs M/S EICHER TRACTOR — C.A. No. 8873/2011
Case under Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section IV. Status: DISPOSED.
CNR: SCIN010284972011
Filing Date
08-Sep-2011
Registration No
C.A. No. 8873/2011
Diary Number
28497/2011
Order Date
21-May-2026
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 02-Jul-2026
Acts & Sections
Petitioner(s)
COMMISSIONER OF CENTRAL EXCISE
Adv. B. KRISHNA PRASAD GURMEET SINGH MAKKER[P-1]
Respondent(s)
M/S EICHER TRACTOR
Adv. VIKAS SINGH JANGRA
Hearing History
Judge: HON'BLE MR. JUSTICE ARAVIND KUMAR and HON'BLE MR. JUSTICE S.V.N. BHATTI
Ordinary
Ordinary
Ordinary
Ordinary
Ordinary
| Date | Purpose |
|---|---|
| 21-May-2026 | Ordinary |
| 20-May-2026 | Ordinary |
| 19-Mar-2026 | Ordinary |
| 18-Mar-2026 | Ordinary |
| 12-Mar-2026 | Ordinary |
Orders
Summary: C.A. No. 008873/2011 - Commissioner of Central Excise v. M/S Eicher Tractor On 21-05-2026, the Supreme Court dismissed the Civil Appeal and two Special Leave Petitions. The main appeal was dismissed because the tax effect involved was below Rs. 5 crores as per Circular No. 09/2024. The SLP(C) No. 18831/2011 was also dismissed on the same low tax effect ground. SLP(C) No. 35552/2013 was dismissed as the issue was already settled; the assessee's entitlement to reversal of Cenvat Credit was upheld based on prior precedent regarding inputs produced before exemption commenced on 01.08.2004. This case analysis is maintained by casestatus.in based on publicly available court records.
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