2015 (10) TMI 554 - SCH - Central Excise

Denial of exemption claim - Applicability of Rule 57CC - Supreme Court dismissed the appeal filed by the Revenue holding that the appeal is covered against the decision of Union of India & Ors. v. M/s. Hindustan Zinc Ltd 2014 (5) TMI 253 - SUPREME COURT . The appeal was filed against the decision of High Court 2009 (2) TMI 800 - BOMBAY HIGH COURT ; wherein High court has held that questions of law raised in this application have already been decided by this Court against the revenue by its Judgment (Rallis India Ltd. v. The Union of India & Ors.) 2008 (12) TMI 46 - HIGH COURT BOMBAY and hence issue became academic.

Summary

The Supreme Court dismissed the civil appeal as it was covered by a previous judgment in the case of Union of India & Ors. v. M/s. Hindustan Zinc Ltd. The appeal was dismissed with no order as to costs. (2015 (10) TMI 554 - SC)