Supreme Court · 2025 INSC 1374 · Decided 2 December 2025
Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1374 · [2025] 12 S.C.R. 281
- Case number
- CIVIL APPEAL No. 3405/2012
- Decided
- 2 December 2025
- Bench
- PAMIDIGHANTAM SRI NARASIMHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11AB, 11AC, 35
Headnote
Whether the CESTAT fell in error while coming to the conclusion that the conversion of grey fabrics to cotton fabrics did not include an integral process of stentering undertaken with the aid of power of the Exemption Notification was available to Unit No.1. Whether the Order-in-Original rightly considers the entire process of manufacture which is conversion of grey fabrics into cotton fabrics for being cleared by Unit No.1 as one and fastening liability on it. Central
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