M/S OSWAL PETROCHEMICALS LTD. v. COMMISSIONER OF CENTRAL EXCISE MUMBAI II
The Supreme Court addressed excise duty re-classification and provisional assessments, emphasizing the necessity of providing test reports to assessees and adhering to Rule 9B.
Case Details
- Case Name: M/S OSWAL PETROCHEMICALS LTD. v. COMMISSIONER OF CENTRAL EXCISE MUMBAI II
- Citation: 2025 INSC 578. (Supreme Court of India)
- Decision Date: 28-04-2025
- List of Acts: Central Excise Act, 1944; Central Excise Rules, 2002; Central Excise Tariff Act, 1985; General Principles of Law