NAGPUR ALLOY CASTINGS LTD. vs COLLECTOR OF CENTRAL EXCISE — C.A. No. 11943/1995

Summary The Supreme Court allowed Nagpur Alloy Castings Limited's civil appeal against the Collector of Central Excise on April 16, 2002. The Court found the Tribunal's imposition of penalty illogical, as it had already held the extended period of limitation was unavailable to Revenue, quashed the duty demand, and found the appellant had nothing to gain by evading duty. The impugned order was set aside with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.