Supreme Court of India · 2020-03-06
COMMR.OF CENTRAL EXCISE,NAGPUR vs M/S UNIVERSAL FERRO & ALLIED CHEM.LD.&AN
- Citation / case number
- SC 2008/16336
- Court
- Supreme Court of India
- Petitioner
- COMMR.OF CENTRAL EXCISE,NAGPUR
- Respondent
- M/S UNIVERSAL FERRO & ALLIED CHEM.LD.&AN
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE B.R. GAVAI, HON'BLE MR. JUSTICE SURYA KANT
Judgment text excerpt
The Supreme Court addressed the appeals filed by the Commissioner of Central Excise against the orders of the CESTAT which favored Universal Ferro & Allied Chemicals Ltd. The court examined the legal status of the respondent as a 100% Export Oriented Unit and the applicability of Central Excise duties on their products. Ultimately, the court upheld the CESTAT's decision, reinforcing the legal interpretation of excise duties for export-oriented units.