2017 (4) TMI 1543 - SCH - Central Excise

Validity of proceedings under Section 11A of the Central Excise Act, 1944 - HELD THAT - In view of the fact that the question pertains to the application of an exemption Notification under the Central Excise Act and the respondent is admittedly not guilty of suppression of any material fact, invocation of Section 11A of the Central Excise Act, 1944 is not justified. The appeal is required to be rejected threshold - Appeal dismissed.

Summary

The Supreme Court of India in 2017 (4) TMI 1543 - SC Order, with Mr. J. Chelameswar and Mr. S. Abdul Nazeer, JJ., condoned delay in an appeal related to Section 11A proceedings under the Central Excise Act, 1944. The Court found that the respondent did not suppress any material fact, so invoking Section 11A was not justified. The appeal was dismissed, but the interpretation of exemption Notification No. 32/99-C.E. was left for examination in a future case.