M/S.MACSON MARBLES PVT LTD vs UOI — C.A. No. 4463/1997

Case under Section XV. Status: Disposed.

Disposed

CNR: SCIN010079301997

Filing Date

01-May-1997

Registration No

C.A. No. 4463/1997

Diary Number

7930/1997

Order Date

11-Nov-2003

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section XV

Petitioner(s)

  1. 1.M/S.MACSON MARBLES PVT LTD

    Adv. RADHA RANGASWAMY

Respondent(s)

  1. 1.UOI

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 11-Nov-2003

    ROP - of Main CaseView PDF

  3. 20-Nov-2002

    ROP - of Main CaseView PDF

  4. 18-Apr-2002

    ROP - of Main CaseView PDF

  5. 16-Apr-2002

    ROP - of Main CaseView PDF

  6. 01-May-1997

    Case filed

    Registration No. C.A. No. 4463/1997

casestatus.in Summary

Summary: M/s Macson Marbles Pvt Ltd vs UOI (C.A. No. 4463/1997) The Supreme Court (Justices S. Rajendra Babu and G.P. Mathur) partially allowed the appeal on 11.11.2003. Macson Marbles purchased an industrial unit at auction under the State Financial Corporation Act and became liable for predecessor's excise dues (Rs. 4,07,291.75) assessed under Central Excise Act Rule 230(2). The Court upheld the High Court's decision that the successor must pay excise dues but directed refund of the Rs. 3 lakhs penalty within three months, as Macson Marbles had no opportunity to contest the penalty in the original adjudication proceedings. The appeal was disposed accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.

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