CTT v. DSM Group of Industries

4 SCC 272Reported decision2005#4859 most cited

What is CTT v. DSM Group of Industries authority for?

Eligibility criteria in an exemption notification must be strictly construed, but once satisfied, the notification should be liberally interpreted.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2026.

Also referred to as

CTT v. DSM Group of Industries · exemption notification · eligibility criteria · liberal construction · strict construction · TISCO Ltd. v. State of Jharkhand

Sections most often in play

Section 143(3)Section 115JCSection 131(d)Section 133ASection 234ASection 234BSection 234CSection 271(1)(c)

Issues it is cited on

section 115jcsection 80ib(10)project completion methodfull and true disclosuresection 80ibsection 65assistant directorsection 80iinterest u/s 234aadmission of additional evidenceadvance taxfurnishing inaccurate particulars

Judgments citing CTT v. DSM Group of Industries

M/S. Bodal Chemicals Limited, Ahmedabad vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 104/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Alpesh Parmar, CIT (DR)
Section 250Section 35(1)(ii)Section 80Section 801ASection 80A(5)Section 80I

…in the absence of substantial compliance no benefit can be accorded. For the sake of ready reference, the relevant portion of the judgment of the Hon’ble Apex Court is reproduced hereunder:- “……. 50 In Tata Iron & Steel Co. Ltd. v. State of Jharkhand, (2005) 4 SCC 272, which is another two-Judge Bench decision, this Court laid down that eligibility clause in relation to exemption notification must be given strict meaning and in para 44, it was further held – “The principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, would have no applica…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…ility with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co. Ltd. v. State of Jharkand 2006 taxmann.com 1843/2005 (140) ELT 284 (SC)/[2005] 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…ility with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co. Ltd. v. State of Jharkand 2006 taxmann.com 1843/2005 (140) ELT 284 (SC)/[2005] 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…ility with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co. Ltd. v. State of Jharkand 2006 taxmann.com 1843/2005 (140) ELT 284 (SC)/[2005] 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…ility with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co. Ltd. v. State of Jharkand 2006 taxmann.com 1843/2005 (140) ELT 284 (SC)/[2005] 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

M/S. City Corporation Limited, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 528/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde
Section 133(1)(d)Section 143(2)Section 80I

…ability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co Lid v. State of Jharkand 2006 taxmann.com 1843/2005 (140) FLT 284 (SC)/(2005) 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

M/S. City Corporation Limited, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 527/PUN/2024[2011-12]Status: DisposedITAT Pune18 Dec 2024AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde
Section 133(1)(d)Section 143(2)Section 80I

…ability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Iron & Steel Co Lid v. State of Jharkand 2006 taxmann.com 1843/2005 (140) FLT 284 (SC)/(2005) 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the a…

The Commissioner of Income Tax -International Taxation-1 vs. Reema Chawla

Appeals are dismissed

ITA/168/2024HC Delhi11 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 54

…strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See Commissioner, Trade Tax v. DSM Group of Industries (2005) 1 SCC 657 (SCC para 26) ; TISCO Ltd. v. State of Jharkhand (2005) 4 SCC 272 (SCC paras 42- 45) ; State Level Committee v. Morgardshammar India Ltd. (1996) 1 SCC 108 ; Novopan India Ltd. v. CCE & Customs [1994] Supp (3) SCC 606 ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala (2007) 2 SCC 725 and Reiz Electrocontrols (P.) Ltd. v. This is a digitally signed order. The authenticity of the order can be re-verified fr…

The Commissioner of Income Tax -International Taxation-1 vs. Reema Chawla

Appeals are dismissed

ITA - 168 / 2024HC Delhi11 Mar 2024
Section 54

…strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See Commissioner, Trade Tax v. DSM Group of Industries (2005) 1 SCC 657 (SCC para 26) ; TISCO Ltd. v. State of Jharkhand (2005) 4 SCC 272 (SCC paras 42- 45) ; State Level Committee v. Morgardshammar India Ltd. (1996) 1 SCC 108 ; Novopan India Ltd. v. CCE & Customs [1994] Supp (3) SCC 606 ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala (2007) 2 SCC 725 and Reiz Electrocontrols (P.) Ltd. v. This is a digitally signed order. The authenticity of the order can be re-verified fr…

Assistant Commissioner of Income-Tax, Circle - 2, Pune vs. Vijay Tukaram Raundal, Pune

In the result, the appeal of the Revenue is allowed and the

ITA 178/PUN/2019[2013-14]Status: DisposedITAT Pune30 Aug 2022AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.178/Pun/2019 "नधा"रण वष" / Assessment Year : 2013-2014 Acit, Circle-2, Vs. Vijay Tukaram Raundal, Pune Teerth Technospace, 708, C-Wing, Beside Mercedes Benz Showroom, Baner Road, Baner, Pune 411 045 Pan : Aaqpr0124G Appellant Respondent

Section 115JSection 80I

…there is ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?’ The Hon’ble Constitution Bench took note of its earlier judgment in Tata Iron and Steel Company Ltd. Vs. State of Jharkand (2005) 4 SCC 272 in which it was held that the principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, and held in the Constitution Bench judgment that such principle would have no application to construction of an exemption notification. It went on to hold that in such a case it is for the…

Ravi Rishi Educational Society, Hyderabad vs. ACIT Central Circle-2 (4), Hyderabad

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

ITA 146/HYD/2022[2017-18]Status: PendingITAT Hyderabad19 Jul 2022AY 2017-18

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Esthen N Hangal, DR
Section 11Section 12ASection 132Section 143(3)Section 153A

…y Hyderabad regards the applicability thereof to the case of the assessee once it is found that the same is applicable, the same are required to be interpreted liberally. (See Tata Iron and Steel Co. Ltd. v. State of Jharkhand [2005] 140 STC 284 (SC); [2005] 4 SCC 272; Government of India v. Indian Tobacco Association [2005] 7 SCC 396 and CCE v. Hira Cement [2006] 2 JT 369 (SC). It is also trite law that an exemption is to be granted unless it is expressly taken away. (See Adityapur Industrial Area Development Authority v. Union of India [2006] 283 ITR 97/158 Taxman 107 (SC)." 8. In view of the above, we do not…

Kapil Kumar Agarwal, Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is allowed

ITA 2630/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishikapil Kumar Agarwal, Vs. Dcit, C/O. Ipsaa House Anm & Circle-1(1), Associates, J021A, Mayfiled Gurgaoon Gardens, Sector-51, Gurgaon Pan: Aacpa2412L (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Smt Sugandha Sharma, Sr. DR
Section 143Section 54Section 54F

…required to be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries[(2005) 1 SCC 657] (SCC para 26); TISCO Ltd. v. State of Jharkhand [(2005) 4 SCC 272] (SCC paras 42- 45); State Level Committee v. Morgardshammar India Ltd. [(1996) 1 SCC 108] ; Novopan India Ltd. v. CCE & Customs [1994 Supp (3) SCC 606] ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala [(2007) 2 SCC 725] and Reiz Electrocontrols (P.) Ltd. v. CCE. [(2006) 6 SCC 213]' 15. In view of the aforesaid position, we do not find any meri…

Commnr. of Customs (Import), Mumbai vs. M/S. Dilip Kumar and Company

C.A. No.-003327-003327 - 2007Supreme Court30 Jul 2018

Bench: A Bench Of Two­Judges. The Matter Then Went Before A Three­Judge Bench Consisting One Of Us (Ranjan Gogoi, J.). The Three­ Judge Bench Having Noticed The Unsatisfactory State Of Law As It Stands Today, Opined That The Dicta In Sun Export Case (Supra), Requires Reconsideration & That Is How The Matter Has Been Placed Before This Constitution Bench. 2

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3327 OF 2007 COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI …APPELLANT(S) VERSUS M/S. DILIP KUMAR AND COMPANY & ORS. …RESPONDENT(S) J U D G M E N T N . V . R A M A N A , J . 1. This Constitution Bench is setup to examine the correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay, (1997) 6 SCC 564 [hereinafter referred as ‘Sun Export Case’ for brevity], namely the question is ­ What is the interpretative rule to be applied while interpreting…

ACIT, Cir-32, Kolkata vs. Jitendra Seth, Kolkata

Appeal is dismissed

ITA 1420/KOL/2016[2012-13]Status: DisposedITAT Kolkata27 Jul 2018AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Acit, Circle-32, Jitendra Seth बनाम 10B, Middleton Row, 87, Karnani Estate, 209, / 2Nd Floor, Kolkata-71 V/S. A.J.C. Bose Road, Kolkata-700 017 [Pan No.Ajhs 9552 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shri Miraj D Shah, Ar ""यथ" क" ओर से/By Respondent 04-07-2018 सुनवाई क" तार"ख/Date Of Hearing 27-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Challenges Commissioner Of Income Tax (Appeals)-9, Kolkata’S Order Dated 31.03.2016 Passed In Case No. 749/Cit(A)-9/Cir-32/2014-15/Kol, Reversing Assessing Officer’S Action Disallowing Assessee’S Commission Paid Of ₹51,56,694/- As Well As Partly Restricting Section 54F Deduction Disallowance To ₹42,39,181/- Out Of ₹56,52,242/-; Respectively, Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’ Heard Both The Parties. Case File Perused.

Section 133(6)Section 143(3)Section 44ASection 54F

…es the same, the exemption notification should be construed liberally. [See ITA No.1420/Kol/2016 A.Y. 2012-13 ACIT Cir-32, Kol. Vs. Jitendra Seth Page 8 CTT v. DSM Group of Industries [(2005) 1 SCC 657] (SCC para 26); ITSCO Ltd. v. State of Jharkhand [(2005) 4 SCC 272] (SCC para 42- 45); State Level Committee v. Morgardshammar India Ltd. [(1996) 1 SCC 108]; Novopan India Ltd v. CCE & Customs [1994 Supp (3) SCC 606]; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala [(2007) 2 SCC 725] and Reiz Electrocontrols (P) Ltd. v. CCE. [(2006) 6 SCC 213]” 4.11. In this case the deduction u/s. 54F it is required that the i…

The Deputy Commissioner of Income Tax Circle 11 (1) Bangalore vs. M/S Ace Multi Axes Systems Ltd

Appeals are disposed of in the same terms

C.A. No.-020854-020854 - 2017Supreme Court05 Dec 2017

Bench: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL

Section 263Section 33BSection 80

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 20854 OF 2017 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.4565 OF 2015) DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11 (1), BANGALORE …APPELLANT VERSUS M/S. ACE MULTI AXES SYSTEMS LTD. ...RESPONDENTS WITH CIVIL APPEAL NO. 20856 OF 2017 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.8331 OF 2016) WITH CIVIL APPEAL NO. 20857 OF 2017 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.3323 OF 2016) WITH CIVIL APPEAL NO. 20855 OF 2017 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.148 OF 2016) J U…

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015
Section 108Section 110Section 111Section 3(1)

…to be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries, (2005) 1 SCC 657 (SCC para 26); TISCO v. State of Jharkhand (2005) 4 SCC 272 (SCC paras 42 to 45); State Level Committee v. Morgardshammar India Ltd. (1996) 1 SCC 108; Novopan India Ltd. v. CCE & Customs (1994 Supp. (3) SCC 606); A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala (2007) 2 SCC 725 and Reiz Electrocontrols (P) Ltd. v. CCE (2006) 6 SCC 213.” Civil Appeal No. 6088 of 2013 Page 29 of 32 Page 30 JUDGMENT Judg…

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015
Section 108Section 110Section 111Section 3(1)

…to be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries, (2005) 1 SCC 657 (SCC para 26); TISCO v. State of Jharkhand (2005) 4 SCC 272 (SCC paras 42 to 45); State Level Committee v. Morgardshammar India Ltd. (1996) 1 SCC 108; Novopan India Ltd. v. CCE & Customs (1994 Supp. (3) SCC 606); A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala (2007) 2 SCC 725 and Reiz Electrocontrols (P) Ltd. v. CCE (2006) 6 SCC 213.” Civil Appeal No. 6088 of 2013 Page 29 of 32 Page 30 JUDGMENT Judg…

M/S Ivrcl. Infrastructure & Projects Ltd vs. Commnr. of Customs, Chennai

The appeal is dismissed with

C.A. No.-005282-005282 - 2004Supreme Court15 Apr 2015
Section 25(1)

…be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries [(2005) 1 SCC 657] (SCC para 26); TISCO v. State of Jharkhand [(2005) 4 SCC 272] (SCC paras 42 to 45); State Level Committee v. Morgardshammar India Ltd. [(1996) 1 SCC 108]; Novopan India Ltd. v.CCE & Customs [1994 Supp (3) SCC 606] ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala [(2007) 2 SCC 725] and Reiz Electrocontrols (P) Ltd. v. CCE [(2006) 6 SCC 213].]” Judged by this test, it…

M/S Ivrcl. Infrastructure & Projects Ltd vs. Commnr. of Customs, Chennai

The appeal is dismissed with

C.A. No.-005282-005282 - 2004Supreme Court15 Apr 2015
Section 25(1)

…be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries [(2005) 1 SCC 657] (SCC para 26); TISCO v. State of Jharkhand [(2005) 4 SCC 272] (SCC paras 42 to 45); State Level Committee v. Morgardshammar India Ltd. [(1996) 1 SCC 108]; Novopan India Ltd. v.CCE & Customs [1994 Supp (3) SCC 606] ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala [(2007) 2 SCC 725] and Reiz Electrocontrols (P) Ltd. v. CCE [(2006) 6 SCC 213].]” Judged by this test, it…

Commissioner of Income Tax - Xv vs. Bharti Mishra

ITA - 567 / 2013HC Delhi18 Dec 2013
Section 54Section 54F

…Page 13 of 13 notification should be construed liberally. [See CTT v. DSM Group of Industries[(2005) 1 SCC 657] (SCC para 26); TISCO Ltd. v. State of Jharkhand [(2005) 4 SCC 272] (SCC paras 42- 45); State Level Committee v. Morgardshammar India Ltd. [(1996) 1 SCC 108] ; Novopan India Ltd. v. CCE & Customs [1994 Supp (3) SCC 606] ; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala[(2007) 2 SCC 725] and Reiz Electrocontrols (P) Ltd. v. CCE. [(2006) 6 SCC 213] ” 15. In view of the aforesaid position, we do not…