COMMNR. OF CENTRAL EXCISE & CUSTOM, GOA vs M/S. DEMPO ENGINEERING SERVICES — C.A. No. 2793 - 2794/2001

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010043942001

Filing Date

12-Mar-2001

Registration No

C.A. No. 2793 - 2794/2001

Diary Number

4394/2001

Order Date

30-Apr-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 16-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE & CUSTOM, GOA

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. DEMPO ENGINEERING SERVICES

Case History

  1. Case disposedDisposed

  2. 30-Apr-2001

    ROP - of Main CaseView PDF

  3. 12-Mar-2001

    Case filed

    Registration No. C.A. No. 2793 - 2794/2001

View Full Judgment
casestatus.in Summary

Case Summary: On 30 April 2001, the Supreme Court dismissed the Commissioner of Central Excise & Customs, Goa's civil appeals (CA 2793-2794/2001) against M/s. Dempo Engineering Services regarding whether on-site fabricated items in factory construction qualify as goods/movable property for central excise duty levy. The Court dismissed the appeals based on a prior Constitution Bench order dated 19 April 2001 that had already dismissed the respondent's appeal on factual grounds, leaving the underlying legal question open for future determination. This case analysis is maintained by casestatus.in based on publicly available court records.

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