2025 (1) TMI 1034 - SCH - Central Excise

SC Dismisses Appeals, Cites Prior Decision in Commissioner of Central Excise v. Hindalco; No Grounds to Overturn Judgment.

The SC dismissed the appeals, citing its previous decision in 'Commissioner of Central Excise, Vadodra v. Hindalco India Limited (Unit: Birla Copper)' as ... Exemption under Notification 5/2006- CE dated 01.03.2006 (Sl.No.21) - gold bars manufactured in the factory at Hutti - classification of gold bar manufactured in their factory under tariff heading 71081200 of the First Schedule to the Central Excise tariff Act, 1985 - it was held by CESTAT that 'the Appellant are eligible to the benefit of the Sl. No. 21 of the exemption Notification No. 05/2006 CE dt.01.3.2006 till it has been amended by Notification 25/2011CE dt.24.3.2011.' HELD THAT:- There are no good ground and reason to interfere with the impugned judgment/order; hence, the present appeals are dismissed. The Supreme Court, presided over by Chief Justice Sanjiv Khanna and Justice Sanjay Kumar, dismissed the appeals in this case. The Court referenced its prior decision in 'Commissioner of Central Excise, Vadodra v. Hindalco India Limited (Unit: Birla Copper) (2021) 19 SCC 571' as the basis for its ruling, stating that there was no 'good ground and reason to interfere with the impugned judgment/order.' Consequently, the appeals were dismissed, and any pending applications were also disposed of.