2008 (8) TMI 884 - SCH - Central Excise

Demand - Limitation - The only issue in this case is whether the appellant could have invoked the extended period of limitation as mentioned in the proviso to Section 11A(1) of the Central Excise Act 1944? - the decision in the case of COMMISSIONER OF C. EX. Versus WONDERAX LABORATORIES IPL. 2007 (10) TMI 388 - DELHI HIGH COURT contested where it was held that assessee acted bonafide in making its clearance and claiming exemption even using other s brand name. extended period of limitation not invocable - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court dismissed the appeal in the case with citation 2008 (8) TMI 884 - SC. Justices S.H. Kapadia and B. Sudershan Reddy delivered the order.