Supreme Court clarifies provisional assessment rules under Central Excise Act: Oswal Petrochemicals vs. Commissioner of Central Excise (28 April 2025)

/ Abhay S. Oka, Central Excise Act, 1944, Central Excise Act, 1944 with Section 35L(b), Central Excise Rules, 1944, Central Excise Rules, 1944 with Rule 173B, Central Excise Rules, 1944 with Rule 56, Central Excise Rules, 1944 with Rule 9B, Judges, Ujjal Bhuyan

Introduction Date of the Judgment: 28 April 2025 Citation: 2025 INSC 578 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can excise duty be levied based on re-classification of goods without proper communication of test reports? The Supreme Court of India addressed this critical question in the case of M/S Oswal Petrochemicals Ltd. vs. Commissioner […]

Supreme Court clarifies provisional assessment rules under Central Excise Act: Oswal Petrochemicals vs. Commissioner of Central Excise (28 April 2025) Read Post »