Supreme Court of India
Dharampal Satyapal v. Commissioner of Central Excise, New Delhi
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From the headnote
Central Excise Act, 1944; Ss. JJ( ), ll(AB), ll(AC), 173Q/ Central Excise Rules, 1944; R. 9(2)/ Excise Tariff Act, 1985, Tariff Headings 2404.49 and 2404.40/Notification No.121194: Levy of excise duty-Kimam manufactured by assessee in its unregistered/ unlicensed factories-Assessee claiming the product as intermediate item and not marketable-Revenue held the product as distinct, identifiable and marketable and levied excise duty by invoking extended period of limitation as assessee failed to obtain registration and MODVAT credit inadmissible Affirmed by Tribunal by remanding the matter to…
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