M/S. DEVANS MODERN BREWRIES LTD. vs COMMNR. CENTRAL EXCISE, CHANDIGARH — C.A. No. 3908 - 3909/2001

Summary of C.A. No. 003908-003909/2001 On 22 August 2006, the Supreme Court accepted Devans Modern Breweries' appeals on limitation and penalty grounds, set aside the Customs Excise and Gold (Control) Appellate Tribunal's order, and remanded the case back to the Tribunal for reconsideration. The Court confirmed the Tribunal's findings on small-scale industry status and maintainability but found the Tribunal's examination of limitation and penalty issues unsatisfactory, particularly noting that general show cause notices without specific allegations of fraud or wilful misstatement violated established precedent. The parties bear their own costs. This case analysis is maintained by casestatus.in based on publicly available court records.