2005 (5) TMI 633 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's judgment. The Tribunal held that the extended period of limitation under Section 11A of the Central Excise Act was not available. The Department's claim was rejected as the action was not taken within the required time frame. The Court agreed with the Tribunal's finding and dismissed the appeal with no costs.