COMMNR. OF CENTRAL EXCISE, AHMEDABAD vs SRIVALLABH GLASS WORKS LIMITED — C.A. No. 4694/2000

Case Summary: C.A. No. 004694/2000 Outcome: The Supreme Court allowed the Commissioner's appeal, set aside CEGAT's judgment dated 19.11.1999, and confirmed the Collector's order demanding differential excise duty and penalty from Srivallabh Glass Works Limited. The Court held that the Cotspun Ltd. principle did not apply since the respondent cleared thicker glass (different tariff classification) than shown in the approved classification list, justifying the differential duty demand. Next Steps: The appeal stands disposed of with no order as to costs. The respondent's absent status means no further hearing is required. This case analysis is maintained by casestatus.in based on publicly available court records.