ASSISTANT COLLECTOR OF CENTRAL EXCISE CHANDAN NAGAR, WEST B vs DUNLOP INDIA LTD. AND ORS .

The Supreme Court held that the High Court's interim orders allowing a tyre manufacturer to claim excise duty exemption were unsustainable. The Court emphasized that merely establishing a prima facie case is insufficient for granting interim relief, especially in matters concerning public revenue. It ruled that the balance of convenience must favor the government, and Article 226 cannot be used to bypass statutory remedies when they are available. The Court reiterated that interim orders should not be granted lightly, particularly when public interest is at stake.