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Central Excise Act

Rimjhim Ispat Limited vs. Union of India 2025 INSC 901 - Central Excise Act

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Central Excise Act 1944- There is no bar on parallel proceedings, with one being by the Department and the other being criminal in nature, under the CEA 1944- a direction for de novo proceedings on technical or procedural grounds cannot be assumed to be in equivalence to having been set-aside on merits, when it was specifically mentioned that the merits have not been considered. (Para 31)

Case Info


Case Name and Neutral Citation

  • Case Name: M/S Rimjhim Ispat Limited & Others v. Union of India & Another
  • Neutral Citation: 2025 INSC 901

Coram (Judges)

  • Coram:
    • Hon’ble Mr. Justice B.R. Gavai (CJI)
    • Hon’ble Mr. Justice Augustine George Masih

Judgment Date

  • Date of Judgment: July 24, 2025

Caselaws and Citations Referred

  1. Radheshyam Kejriwal v. State of West Bengal and Another(2011) 3 SCC 581
  2. Ajoy Kumar Ghose v. State of Jharkhand and Another(2009) 14 SCC 115
  3. State of Tamil Nadu v. R. Soundirarasu and Others(2023) 6 SCC 768
  4. Ram Prakash Chadha v. State of Uttar Pradesh(2024) 10 SCC 651
  5. A.R. Antulay v. R.S. Nayak and Another(1988) 2 SCC 602
  6. Air Customs Officer IGI, New Delhi v. Pramod Kumar Dhamija(2016) 4 SCC 153
  7. Videocon Industries Limited and Another v. State of Maharashtra and Others(2016) 12 SCC 315
  8. Vishnu Kumar Shukla and Another v. State of Uttar Pradesh and Another(2023) 15 SCC 502
  9. State of Tamil Nadu v. N. Suresh Rajan and Others(2014) 11 SCC 709

Statutes/Laws Referred

  • Central Excise Act, 1944 (Sections 9, 9AA, 11AC, 8)
  • Code of Criminal Procedure, 1973 (Sections 245(1), 245(2), 482)
  • Constitution of India, 1950 (Article 21)
  • Foreign Exchange Regulations Act, 1973