COMMNR. OF CENT.EXCISE,JAIPUR vs M/S.HINDUSTAN ZINC LTD. — C.A. No. 3252/1998

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010082071998

Filing Date

15-May-1998

Registration No

C.A. No. 3252/1998

Diary Number

8207/1998

Order Date

24-Mar-2004

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENT.EXCISE,JAIPUR

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.HINDUSTAN ZINC LTD.

    Adv. V. BALACHANDRAN

Case History

  1. Case disposedDisposed

  2. 24-Mar-2004

    Judgment - of Main CaseView PDF

  3. 24-Mar-2004

    ROP - of Main CaseView PDF

  4. 09-Mar-2004

    ROP - of Main CaseView PDF

  5. 26-Feb-2004

    ROP - of Main CaseView PDF

  6. 15-May-1998

    Case filed

    Registration No. C.A. No. 3252/1998

View Full Judgment
casestatus.in Summary

Summary: Commissioner of Central Excise, Jaipur v. M/s. Hindustan Zinc Ltd. (2004) The Supreme Court set aside the Tribunal's order and held that Hindustan Zinc Ltd. manufactured excisable anodes and cathodes by attaching headers to lead and aluminum sheets, creating new products with distinct names, character, and use in the electrolysis process. The Court found the company willfully suppressed this manufacturing fact at its Visakhapatnam unit while disclosing it at its Debari unit, justifying the extended period of limitation for duty assessment. The matter was remitted to the Tribunal to determine whether duty liability fell on the company or its job workers. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case