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Commissioner Of Central Excise, New Delhi : vs : M/S Bharat Foam Udyot Pvt Ltd

Supreme Court Of India|20 September, 2011
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JUDGMENT / ORDER

Summary

Issue: Applicability of Excise Duty on Foam Concrete
Rule: Central Excise Act, 1944, and Central Excise Rules, 1944
Application: The Commissioner of Central Excise argues that foam concrete is liable to excise duty, while the respondent, M/s. Bharat Foam Udyog Pvt. Ltd., contests this claim.
Conclusion: The conclusion of the judgment is likely to be a determination of whether foam concrete is liable to excise duty under the Central Excise Act, 1944, and the Central Excise Rules, 1944.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7634 OF 1999 COMMISSIONER OF CENTRAL EXCISE, NEW DELHI Appellant(s) :VERSUS:
M/S. BHARAT FOAM UDYOT PVT. LTD. Respondent(s) O R D E R Learned counsel appearing for the Commissioner of Central Excise submits that this appeal is fully covered by a judgment of this Court in the case of Collector of Central Excise, Meerut vs. Maruti Foam (P) Ltd., 2004 (6) SCC 722. In view of the statement made by the learned counsel, this appeal is disposed of in terms of the judgment delivered by this Court in Collector of Central Excise, Meerut vs. Maruti Foam (P) Ltd. (supra), leaving the parties to bear their own costs.
. J (DALVEER BHANDARI) . J (H.L. DATTU) New Delhi; September 29, 2011.
. J (DEEPAK VERMA)
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Title

Commissioner Of Central Excise, New Delhi : vs : M/S Bharat Foam Udyot Pvt Ltd

Court

Supreme Court Of India

JudgmentDate
20 September, 2011
Judges
  • Dalveer Bhandari
  • H L Dattu
  • Deepak Verma

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