Duty Demand Set Aside in Excise Case Following Indian Aluminium Co. Precedent The SC dismissed Civil Appeal No. 9146 of 2011, applying the law established in Commissioner of Central Excise vs. Indian Aluminium Co. Ltd. For Civil ...
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Duty Demand Set Aside in Excise Case Following Indian Aluminium Co. Precedent
The SC dismissed Civil Appeal No. 9146 of 2011, applying the law established in Commissioner of Central Excise vs. Indian Aluminium Co. Ltd. For Civil Appeal No. 6219-6220 of 2012, the Court allowed the appeals, setting aside the duty demand. The Court noted that the impugned judgment had already set aside the penalty and duty demand beyond the normal period, and directed consequential actions to follow.
Issues involved: 1. Civil Appeal No. 9146 of 2011 2. Civil Appeal No. 6219-6220 of 2012
Civil Appeal No. 9146 of 2011: The appeal is governed by the law laid down by the Supreme Court in the case of Commissioner of Central Excise vs. Indian Aluminium Co. Ltd, 2006 (203) ELT 3 (SC). The Court dismissed the appeal, and any pending applications were disposed of accordingly.
Civil Appeal No. 6219-6220 of 2012: These appeals are also covered by the law established in the aforementioned Supreme Court case. The appellant's counsel referred to decisions of the Tribunal in related cases. The Court noted that the impugned judgment had already set aside the penalty and duty demand beyond the normal period. Citing the decisions, the Court set aside the duty demand and allowed the appeals, directing all consequential actions to follow. Pending applications were also disposed of in this regard.
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