COMMISSIONER OF CENTRAL EXCISE, COCHIN vs M/S. KERALA STATE BAMBOO CORPORATION LTD — C.A. No. 4581/2000
Case under Section XII-B. Status: Disposed.
CNR: SCIN010094472000
Filing Date
20-Jun-2000
Registration No
C.A. No. 4581/2000
Diary Number
9447/2000
Order Date
04-Oct-2005
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 04-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMISSIONER OF CENTRAL EXCISE, COCHIN
Adv. P. PARMESWARAN
Respondent(s)
-
1.M/S. KERALA STATE BAMBOO CORPORATION LTD
Case History
Case Summary: C.A. No. 004581/2000 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeal on October 4, 2005, with no order as to costs. The court upheld the Collector (Appeals) decision to set aside the duty levied on Kerala State Bamboo Corporation's inputs, finding that duty was improperly levied on grounds not specified in the show cause notice (clearance exceeding Rs. 30 Lakhs rather than the input duty issue). The court declined to address the underlying substantive question regarding duty notification interpretation, leaving it for a larger bench's consideration. This case analysis is maintained by casestatus.in based on publicly available court records.
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