COMMR.OF CEN.EXC.SURAT II vs M/S GUJRAT AGRO CHEM LTD. — C.A. No. 8098/2011
Case under Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section III-B. Status: Disposed.
CNR: SCIN010393602010
Filing Date
07-Dec-2010
Registration No
C.A. No. 8098/2011
Diary Number
39360/2010
Order Date
13-Nov-2024
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 02-Jul-2026
Acts & Sections
Petitioner(s)
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1.COMMR.OF CEN.EXC.SURAT II
Adv. B. KRISHNA PRASAD
Respondent(s)
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1.M/S GUJRAT AGRO CHEM LTD.
Adv. V. N. RAGHUPATHY
Case History
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Case disposedDisposed
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13-Nov-2024
ROP - of Main CaseView PDF
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13-Nov-2024
Ordinary
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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03-Jul-2018
ROP - of Main CaseView PDF
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03-Jul-2018
First hearing
Initial hearing scheduled
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04-Jul-2012
ROPView PDF
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19-Sep-2011
ROP - of Main CaseView PDF
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09-Aug-2011
ROP - of Main CaseView PDF
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07-Jul-2011
ROP - of Main CaseView PDF
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21-Feb-2011
ROPView PDF
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24-Jan-2011
ROP - of Main CaseView PDF
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07-Dec-2010
Case filed
Registration No. C.A. No. 8098/2011
Summary of C.A. No. 8098/2011 The Supreme Court disposed of the Commissioner of Central Excise's appeals against Gujarat Agro Chem Ltd. regarding Central Excise Act violations without deciding the merits. The court invoked a 2023 monetary limit circular setting Rs. 2 Crore as the threshold for Supreme Court appeals, finding the tax effect in this case fell below that limit. The substantive legal questions regarding mala fide credit claims, limitation periods, and penalty imposition were left open for future consideration. This case analysis is maintained by casestatus.in based on publicly available court records.
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