# D.C.L. POLYESTER LTD., NAGPUR vs COLLECTOR OF CENTRAL EXCISE & CUSTOMS

Court: Supreme Court of India
Date: 2005-02-22
Petitioner: D.C.L. POLYESTER LTD., NAGPUR
Respondent: COLLECTOR OF CENTRAL EXCISE & CUSTOMS
Bench: ARIJIT PASAYAT, S.H. KAPADIA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/26799.pdf)


https://niyam.ai/judgements/supreme-court/2005/february/d-c-l-polyester-ltd-nagpur-vs-collector-of-central-excise-customs