2006 (10) TMI 386 - SCH - Central Excise

Duty demand - Supreme Court dismissed appeal where Tribunal, on facts, reversed the decision of the Commissioner and came to the conclusion that the Department is not entitled to extended period of limitation under Section 11A of the Central Excise Act.

Summary

The Supreme Court of India dismissed civil appeals stating that the Department is not entitled to an extended period of limitation under Section 11A of the Central Excise Act. The assessee had filed detailed invoices along with the RT-12 return in May 1996. The Tribunal reversed the Commissioner's decision based on these facts.