Supreme Court · 2025 INSC 578 · Decided 28 April 2025
M/S Oswal Petrochemicals LTD. v. Commissioner of Central Excise, Mumbai - Ii
- Court
- Supreme Court of India
- Citation
- 2025 INSC 578 · [2025] 4 S.C.R. 1792
- Case number
- CIVIL APPEAL No. 129/2011
- Decided
- 28 April 2025
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
(i) Whether a duty demand based on reclassification of the products Benzene and Toluene from chapter 29 to chapter 27 is sustainable when such re-classification is based on test reports of which only a gist was provided to the appellant by the CESTAT was justified in treating the assessments provisional for the two products Benzene and Toluene for the months of January and February, 1993 in the absence of any order passed under Rule 9B of the Central Excise Rules, 1944 and without executing any B-13 bond. Central
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