2005 (8) TMI 665 - SC - Central Excise

Summary

Issues involved: Interpretation of Section 11B of the Central Excise Act, 1985 and the validity of a show cause notice issued by the appellant.

In the present case, the Supreme Court held that the issue at hand had already been settled in previous decisions of the Court. The High Court's decision to set aside the show cause notice was deemed incorrect and was consequently overturned by the Supreme Court. As a result, the show cause notice issued by the appellant was reinstated. The Court also noted that the issue of limitation would not be raised if the respondent provided a response to the notice within six weeks. The Court clarified that its decision was based solely on a legal question, leaving all factual issues and the form of response to be determined by the relevant authorities without being influenced by the High Court's observations on the merits of the case. No costs were awarded in this matter.