COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. ASIAN ALLOYS LTD. — C.A. No. 5288 - 5289/2001

Summary: The Supreme Court dismissed the Commissioner of Central Excise's appeals against M/S. Asian Alloys Ltd. on August 30, 2007. The case involved a dispute over central excise duty on steel ingots manufactured in August 1997, where the revenue sought to recover approximately Rs. 22,15,542 under the newly introduced Capacity Based Duty Scheme. The Court upheld the Tribunal's finding that since Asian Alloys had not opted for the production capacity-based scheme (evidenced by their September 11, 1997 letter stating they primarily manufactured alloy steel and only incidentally produced non-alloy steel), standard duty rates should apply and duty cannot be charged twice under different methods. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.