Supreme Court of India
Commissioner, Central Excise and Customs and Another v. M/s Reliance Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result both the appeals filed by the Revenue are dismissed on the ground that the demands are time barred.
Judgment, page 15
From the headnote
Central Excise Act, 1944: s. 11A – Demand for differential duty of excise – Invocation of extended period of limitation – Allegation that the assessee incorrectly determined the assessable value of its finished goods by not including the monetary value of the duty benefits that it had obtained from its customers as a result of the transfer of the advance licenses – Demand of differential duty during the material period by the Department invoking the extended period of limitation available u/s. 11A(1) proviso – Demand raised beyond the normal limitation period of one year – Allegation that the assessee suppressed the relevant facts and made wilful misstatements withholding material information and documents from the department…
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