Commissioner Of Central Excise, Nagpur vs M/S Ballarpur Industries Ltd

The Supreme Court, in this civil appeal under Section 35L(b) of the Central Excise Act, 1944, addressed the applicability of Rule 57CC of the Central Excise Rules, 1944 in the context of stock transfers. The Court held that in the absence of a 'sale', Rule 57CC does not apply, thereby affirming the Tribunal's decision that the assessee's stock transfer of pulp to a sister unit did not constitute a sale. Consequently, the appeal was dismissed, upholding the Tribunal's ruling that the duty paid by the assessee was adequate under the circumstances.