M/S. POULOSE AND MATHEN vs COLLECTOR OF CENTRAL EXCISE & ANR.

The Supreme Court, while adjudicating under Section 35L(b) of the Central Excise & Salt Act, 1944, upheld the Appellate Collector's decision regarding the exemption of excise duty on carbon dioxide manufactured by the appellant, confirming that the conditions of Notification No. 7/65 were met. The Court emphasized that the raw carbon dioxide received was processed to meet ISI specifications, thus qualifying for the exemption. The appeal was dismissed, affirming the lower court's ruling that the appellant was entitled to the exemption under the specified conditions.