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THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs M/S. CERA BOARD AND DOORS, KANNUR, KERALA

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 19 August 2020. The registry identifies it as Diary No. 24960/2009. The bench of 3 comprised Justice Chief Justice, Justice V. Ramasubramanian and Justice A.S. Bopanna.

The disposal recorded by the registry is "Remand for Re-adjudication". The record refers to the Central Excise Act, 1944. 8 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 24960/2009
Date of decision
Decision year2020
Bench
  • HON'BLE THE CHIEF JUSTICE
  • HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN
  • HON'BLE MR. JUSTICE A.S. BOPANNA
PetitionerTHE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT
RespondentM/S. CERA BOARD AND DOORS, KANNUR, KERALA
DisposalRemand for Re-adjudication
Reportingreportable
ActsCentral Excise Act, 1944
Sections
  • Section 35L(1)(b)
  • Section 11A(1)
  • Section 11AB
  • Section 11AC
  • Rule 25 of the Central Excise Rules, 2002
  • Rule 173Q of the Central Excise Rules, 2002
  • Rule 26 of the Central Excise Rules, 2002
  • Rule 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000

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