2019 (11) TMI 1784 - SCH - Central Excise

Maintainability of appeal - concession in case of sale in favour of industrial or institutional consumers - HELD THAT - The appeals/SLP, being devoid of any merit, are liable to be dismissed and, are dismissed accordingly. It is made clear that where the sale has not been found to be in favour of industrial or institutional consumers, the concession in question shall not be available.

Summary

The Supreme Court of India in Civil Appeal No. 6983 of 2009 and other related cases dismissed the appeals/SLP as they were found to be devoid of merit. The court clarified that the concession would not be available if the sale was not in favor of industrial or institutional consumers.