https://www.taxtmi.com/caselaws?id=171533 In a Central Excise matter, the Supreme Court recorded dismissal of the civil appeal in Commissioner v. Umesh Pencil Processors Pvt. Ltd. The supplied text contains no reasoning, statutory interpretation, or substantive legal principle beyond the dismissal, so no further ratio can be extracted from the material provided. en-us Fri, 23 Jul 2010 00:00:00 +0530 Thu, 23 Jul 2015 12:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171533 In a Central Excise matter, the Supreme Court recorded dismissal of the civil appeal in Commissioner v. Umesh Pencil Processors Pvt. Ltd. The supplied text contains no reasoning, statutory interpretation, or substantive legal principle beyond the dismissal, so no further ratio can be extracted from the material provided. Case-Laws Central Excise Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171533