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of <h1>SC Dismisses Appeals; Upholds Legal Interpretation in Excise Duty Case, Finalizing Lower Court's Decision.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX NOIDA Versus M/s JAYPEE SIKANDRABAD CEMENT</h3> The SC dismissed the civil appeals, referencing its prior ruling in the case of 'Commissioner of Central Excise Vs. M/s. Madras Cements Ltd.' The decision ... Maintainability of appeal - concession in case of sale in favour of industrial or institutional consumers - HELD THAT:- In view of the order in COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. MADRAS CEMENTS LTD. [2019 (11) TMI 1784 - SC ORDER], no case of interference is made out, where it was held that The appeals/SLP, being devoid of any merit, are liable to be dismissed and, are dismissed accordingly. The civil appeals are dismissed accordingly. The Supreme Court dismissed civil appeals based on a previous order in the case 'Commissioner of Central Excise Vs. M/s. Madras Cements Ltd.' (Citation: 2023 (12) TMI 604 - SC).
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