Judgment briefs
Supreme Court of India

M/s Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II

Central

Allowed
Court
Supreme Court of India
Decided
28 Apr 2025
Citation
[2025] 4 S.C.R. 1792
Case no.
CIVIL APPEAL No. 129/2011
Bench
Abhay S. Oka, Ujjal Bhuyan

Issue for consideration

(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.

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