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Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1995 (3) TMI SC This

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1995 (3) TMI 100 - SC - Central Excise

  1. 2023 (7) TMI 196 - SC
  2. 2017 (1) TMI 483 - SC
  3. 2013 (1) TMI 616 - SC
  4. 2011 (4) TMI 128 - SC
  5. 2007 (8) TMI 14 - SC
  6. 2006 (4) TMI 527 - SC
  7. 2006 (4) TMI 125 - SC
  8. 2005 (9) TMI 331 - SC
  9. 2005 (1) TMI 625 - SC
  10. 2004 (12) TMI 89 - SC
  11. 2004 (5) TMI 69 - SC
  12. 2003 (11) TMI 114 - SC
  13. 2025 (7) TMI 79 - HC
  14. 2025 (4) TMI 1169 - HC
  15. 2024 (12) TMI 1290 - HC
  16. 2024 (11) TMI 408 - HC
  17. 2024 (12) TMI 356 - HC
  18. 2024 (10) TMI 1465 - HC
  19. 2024 (9) TMI 907 - HC
  20. 2025 (5) TMI 222 - HC
  21. 2024 (6) TMI 1035 - HC
  22. 2024 (7) TMI 608 - HC
  23. 2024 (5) TMI 933 - HC
  24. 2024 (5) TMI 721 - HC
  25. 2024 (2) TMI 1134 - HC
  26. 2024 (1) TMI 960 - HC
  27. 2023 (10) TMI 820 - HC
  28. 2023 (7) TMI 1239 - HC
  29. 2023 (7) TMI 661 - HC
  30. 2023 (4) TMI 216 - HC
  31. 2023 (3) TMI 1276 - HC
  32. 2023 (2) TMI 613 - HC
  33. 2023 (3) TMI 581 - HC
  34. 2022 (9) TMI 1014 - HC
  35. 2022 (8) TMI 1214 - HC
  36. 2022 (7) TMI 719 - HC
  37. 2022 (4) TMI 70 - HC
  38. 2021 (7) TMI 28 - HC
  39. 2019 (11) TMI 1207 - HC
  40. 2020 (4) TMI 145 - HC
  41. 2019 (4) TMI 585 - HC
  42. 2018 (10) TMI 25 - HC
  43. 2018 (10) TMI 406 - HC
  44. 2018 (8) TMI 704 - HC
  45. 2018 (7) TMI 1370 - HC
  46. 2018 (7) TMI 282 - HC
  47. 2018 (5) TMI 780 - HC
  48. 2018 (4) TMI 1317 - HC
  49. 2018 (2) TMI 23 - HC
  50. 2017 (6) TMI 905 - HC
  51. 2017 (7) TMI 93 - HC
  52. 2017 (2) TMI 674 - HC
  53. 2016 (12) TMI 1279 - HC
  54. 2016 (10) TMI 83 - HC
  55. 2016 (5) TMI 1108 - HC
  56. 2016 (2) TMI 691 - HC
  57. 2016 (2) TMI 309 - HC
  58. 2015 (8) TMI 1128 - HC
  59. 2015 (3) TMI 737 - HC
  60. 2014 (12) TMI 954 - HC
  61. 2014 (10) TMI 720 - HC
  62. 2014 (11) TMI 870 - HC
  63. 2014 (4) TMI 505 - HC
  64. 2007 (7) TMI 142 - HC
  65. 2004 (1) TMI 94 - HC
  66. 2003 (7) TMI 90 - HC
  67. 1997 (6) TMI 29 - HC
  68. 2025 (7) TMI 151 - AT
  69. 2025 (7) TMI 74 - AT
  70. 2025 (6) TMI 764 - AT
  71. 2025 (6) TMI 1260 - AT
  72. 2025 (6) TMI 453 - AT
  73. 2025 (5) TMI 1364 - AT
  74. 2025 (5) TMI 1019 - AT
  75. 2025 (5) TMI 406 - AT
  76. 2025 (5) TMI 398 - AT
  77. 2025 (5) TMI 155 - AT
  78. 2025 (4) TMI 1393 - AT
  79. 2025 (4) TMI 1115 - AT
  80. 2025 (5) TMI 1749 - AT
  81. 2025 (4) TMI 965 - AT
  82. 2025 (4) TMI 881 - AT
  83. 2025 (6) TMI 1584 - AT
  84. 2025 (4) TMI 245 - AT
  85. 2025 (4) TMI 175 - AT
  86. 2025 (4) TMI 313 - AT
  87. 2025 (3) TMI 624 - AT
  88. 2025 (3) TMI 383 - AT
  89. 2025 (3) TMI 382 - AT
  90. 2025 (2) TMI 1106 - AT
  91. 2025 (2) TMI 799 - AT
  92. 2025 (2) TMI 741 - AT
  93. 2025 (2) TMI 592 - AT
  94. 2025 (2) TMI 314 - AT
  95. 2025 (4) TMI 824 - AT
  96. 2025 (1) TMI 1086 - AT
  97. 2025 (1) TMI 1441 - AT
  98. 2025 (1) TMI 680 - AT
  99. 2025 (1) TMI 544 - AT
  100. 2025 (1) TMI 219 - AT
  101. 2025 (1) TMI 540 - AT
  102. 2024 (12) TMI 1143 - AT
  103. 2024 (12) TMI 1297 - AT
  104. 2024 (12) TMI 1092 - AT
  105. 2024 (12) TMI 1029 - AT
  106. 2024 (12) TMI 948 - AT
  107. 2024 (12) TMI 841 - AT
  108. 2024 (12) TMI 672 - AT
  109. 2024 (12) TMI 666 - AT
  110. 2025 (1) TMI 417 - AT
  111. 2024 (12) TMI 789 - AT
  112. 2025 (1) TMI 626 - AT
  113. 2024 (12) TMI 352 - AT
  114. 2024 (12) TMI 525 - AT
  115. 2024 (12) TMI 468 - AT
  116. 2024 (11) TMI 1418 - AT
  117. 2024 (11) TMI 987 - AT
  118. 2024 (11) TMI 713 - AT
  119. 2024 (11) TMI 208 - AT
  120. 2024 (12) TMI 1454 - AT
  121. 2024 (10) TMI 1252 - AT
  122. 2024 (10) TMI 822 - AT
  123. 2024 (10) TMI 329 - AT
  124. 2024 (10) TMI 328 - AT
  125. 2024 (10) TMI 220 - AT
  126. 2024 (10) TMI 150 - AT
  127. 2024 (9) TMI 1590 - AT
  128. 2024 (10) TMI 2 - AT
  129. 2024 (9) TMI 1548 - AT
  130. 2024 (10) TMI 568 - AT
  131. 2024 (9) TMI 1645 - AT
  132. 2024 (9) TMI 1167 - AT
  133. 2024 (9) TMI 1028 - AT
  134. 2024 (9) TMI 552 - AT
  135. 2024 (9) TMI 455 - AT
  136. 2024 (9) TMI 1244 - AT
  137. 2024 (8) TMI 1337 - AT
  138. 2024 (9) TMI 239 - AT
  139. 2024 (8) TMI 1520 - AT
  140. 2024 (8) TMI 1143 - AT
  141. 2024 (8) TMI 1142 - AT
  142. 2025 (1) TMI 73 - AT
  143. 2024 (8) TMI 96 - AT
  144. 2024 (8) TMI 95 - AT
  145. 2024 (8) TMI 259 - AT
  146. 2025 (1) TMI 70 - AT
  147. 2024 (7) TMI 551 - AT
  148. 2024 (7) TMI 308 - AT
  149. 2024 (6) TMI 1185 - AT
  150. 2024 (6) TMI 1104 - AT
  151. 2024 (6) TMI 959 - AT
  152. 2024 (6) TMI 492 - AT
  153. 2024 (6) TMI 244 - AT
  154. 2025 (1) TMI 63 - AT
  155. 2024 (5) TMI 1520 - AT
  156. 2024 (6) TMI 176 - AT
  157. 2024 (6) TMI 85 - AT
  158. 2024 (4) TMI 1090 - AT
  159. 2024 (4) TMI 905 - AT
  160. 2024 (4) TMI 860 - AT
  161. 2024 (4) TMI 818 - AT
  162. 2024 (4) TMI 676 - AT
  163. 2024 (4) TMI 626 - AT
  164. 2024 (4) TMI 435 - AT
  165. 2024 (4) TMI 472 - AT
  166. 2024 (4) TMI 399 - AT
  167. 2024 (4) TMI 232 - AT
  168. 2024 (4) TMI 533 - AT
  169. 2024 (4) TMI 167 - AT
  170. 2024 (4) TMI 228 - AT
  171. 2024 (3) TMI 1103 - AT
  172. 2024 (3) TMI 858 - AT
  173. 2024 (3) TMI 73 - AT
  174. 2024 (2) TMI 1160 - AT
  175. 2024 (2) TMI 965 - AT
  176. 2024 (2) TMI 911 - AT
  177. 2024 (2) TMI 907 - AT
  178. 2024 (2) TMI 18 - AT
  179. 2024 (2) TMI 15 - AT
  180. 2024 (2) TMI 14 - AT
  181. 2024 (2) TMI 306 - AT
  182. 2024 (1) TMI 1120 - AT
  183. 2024 (1) TMI 728 - AT
  184. 2024 (1) TMI 777 - AT
  185. 2024 (1) TMI 398 - AT
  186. 2024 (1) TMI 451 - AT
  187. 2024 (1) TMI 387 - AT
  188. 2024 (1) TMI 136 - AT
  189. 2023 (12) TMI 1008 - AT
  190. 2023 (12) TMI 1080 - AT
  191. 2023 (12) TMI 953 - AT
  192. 2023 (12) TMI 901 - AT
  193. 2023 (12) TMI 1004 - AT
  194. 2023 (12) TMI 521 - AT
  195. 2023 (12) TMI 374 - AT
  196. 2023 (12) TMI 252 - AT
  197. 2023 (12) TMI 436 - AT
  198. 2023 (11) TMI 469 - AT
  199. 2023 (12) TMI 114 - AT
  200. 2023 (11) TMI 409 - AT
  201. 2023 (11) TMI 222 - AT
  202. 2023 (11) TMI 1080 - AT
  203. 2023 (11) TMI 8 - AT
  204. 2024 (1) TMI 674 - AT
  205. 2023 (10) TMI 1213 - AT
  206. 2023 (11) TMI 1069 - AT
  207. 2023 (1) TMI 1298 - AT
  208. 2023 (10) TMI 501 - AT
  209. 2023 (10) TMI 594 - AT
  210. 2023 (9) TMI 930 - AT
  211. 2023 (9) TMI 926 - AT
  212. 2023 (9) TMI 62 - AT
  213. 2023 (9) TMI 57 - AT
  214. 2023 (9) TMI 10 - AT
  215. 2023 (8) TMI 1232 - AT
  216. 2023 (8) TMI 1384 - AT
  217. 2023 (8) TMI 1150 - AT
  218. 2024 (1) TMI 931 - AT
  219. 2023 (8) TMI 1048 - AT
  220. 2023 (8) TMI 995 - AT
  221. 2023 (8) TMI 941 - AT
  222. 2023 (8) TMI 660 - AT
  223. 2023 (7) TMI 949 - AT
  224. 2023 (7) TMI 822 - AT
  225. 2023 (7) TMI 659 - AT
  226. 2023 (7) TMI 467 - AT
  227. 2023 (7) TMI 436 - AT
  228. 2023 (7) TMI 360 - AT
  229. 2023 (7) TMI 324 - AT
  230. 2023 (12) TMI 848 - AT
  231. 2023 (7) TMI 199 - AT
  232. 2023 (7) TMI 50 - AT
  233. 2023 (6) TMI 1057 - AT
  234. 2023 (7) TMI 43 - AT
  235. 2023 (11) TMI 218 - AT
  236. 2023 (7) TMI 431 - AT
  237. 2023 (6) TMI 310 - AT
  238. 2023 (6) TMI 298 - AT
  239. 2023 (5) TMI 657 - AT
  240. 2023 (5) TMI 656 - AT
  241. 2023 (5) TMI 745 - AT
  242. 2023 (4) TMI 1069 - AT
  243. 2023 (4) TMI 435 - AT
  244. 2023 (2) TMI 1091 - AT
  245. 2023 (5) TMI 432 - AT
  246. 2023 (2) TMI 67 - AT
  247. 2023 (1) TMI 1443 - AT
  248. 2023 (1) TMI 1046 - AT
  249. 2023 (1) TMI 53 - AT
  250. 2022 (12) TMI 1143 - AT
  251. 2022 (11) TMI 1002 - AT
  252. 2022 (11) TMI 1444 - AT
  253. 2023 (1) TMI 638 - AT
  254. 2022 (11) TMI 288 - AT
  255. 2022 (10) TMI 1079 - AT
  256. 2022 (11) TMI 100 - AT
  257. 2022 (9) TMI 1282 - AT
  258. 2022 (9) TMI 625 - AT
  259. 2022 (9) TMI 126 - AT
  260. 2022 (9) TMI 214 - AT
  261. 2022 (8) TMI 989 - AT
  262. 2022 (8) TMI 498 - AT
  263. 2022 (8) TMI 825 - AT
  264. 2022 (8) TMI 163 - AT
  265. 2022 (8) TMI 492 - AT
  266. 2022 (6) TMI 911 - AT
  267. 2022 (6) TMI 860 - AT
  268. 2022 (5) TMI 647 - AT
  269. 2022 (5) TMI 1302 - AT
  270. 2022 (4) TMI 135 - AT
  271. 2022 (3) TMI 1269 - AT
  272. 2022 (3) TMI 635 - AT
  273. 2022 (3) TMI 50 - AT
  274. 2022 (2) TMI 545 - AT
  275. 2022 (1) TMI 258 - AT
  276. 2021 (12) TMI 358 - AT
  277. 2021 (11) TMI 899 - AT
  278. 2021 (11) TMI 491 - AT
  279. 2021 (11) TMI 174 - AT
  280. 2021 (9) TMI 897 - AT
  281. 2021 (9) TMI 460 - AT
  282. 2021 (9) TMI 58 - AT
  283. 2021 (8) TMI 642 - AT
  284. 2021 (7) TMI 251 - AT
  285. 2021 (6) TMI 745 - AT
  286. 2021 (5) TMI 869 - AT
  287. 2021 (6) TMI 25 - AT
  288. 2021 (4) TMI 306 - AT
  289. 2020 (12) TMI 711 - AT
  290. 2020 (12) TMI 534 - AT
  291. 2020 (12) TMI 1124 - AT
  292. 2021 (1) TMI 8 - AT
  293. 2020 (12) TMI 1096 - AT
  294. 2020 (12) TMI 1013 - AT
  295. 2020 (9) TMI 383 - AT
  296. 2020 (7) TMI 233 - AT
  297. 2020 (6) TMI 146 - AT
  298. 2020 (10) TMI 474 - AT
  299. 2020 (1) TMI 378 - AT
  300. 2019 (12) TMI 948 - AT
  301. 2019 (12) TMI 936 - AT
  302. 2019 (12) TMI 238 - AT
  303. 2019 (12) TMI 116 - AT
  304. 2020 (4) TMI 382 - AT
  305. 2019 (10) TMI 680 - AT
  306. 2019 (8) TMI 1302 - AT
  307. 2019 (8) TMI 1372 - AT
  308. 2019 (8) TMI 126 - AT
  309. 2019 (7) TMI 165 - AT
  310. 2019 (7) TMI 163 - AT
  311. 2019 (7) TMI 1679 - AT
  312. 2019 (6) TMI 794 - AT
  313. 2019 (6) TMI 410 - AT
  314. 2019 (6) TMI 210 - AT
  315. 2019 (5) TMI 1620 - AT
  316. 2019 (5) TMI 1430 - AT
  317. 2019 (5) TMI 2024 - AT
  318. 2019 (5) TMI 1458 - AT
  319. 2019 (4) TMI 1890 - AT
  320. 2019 (3) TMI 1820 - AT
  321. 2019 (3) TMI 1496 - AT
  322. 2019 (4) TMI 322 - AT
  323. 2019 (4) TMI 321 - AT
  324. 2019 (3) TMI 815 - AT
  325. 2019 (3) TMI 448 - AT
  326. 2019 (7) TMI 780 - AT
  327. 2019 (3) TMI 104 - AT
  328. 2019 (2) TMI 1097 - AT
  329. 2019 (5) TMI 916 - AT
  330. 2019 (1) TMI 1247 - AT
  331. 2019 (1) TMI 1177 - AT
  332. 2019 (2) TMI 675 - AT
  333. 2019 (4) TMI 1258 - AT
  334. 2019 (2) TMI 1562 - AT
  335. 2018 (11) TMI 1756 - AT
  336. 2018 (11) TMI 233 - AT
  337. 2018 (11) TMI 32 - AT
  338. 2018 (10) TMI 1257 - AT
  339. 2018 (12) TMI 1470 - AT
  340. 2018 (9) TMI 1151 - AT
  341. 2018 (10) TMI 1059 - AT
  342. 2018 (9) TMI 259 - AT
  343. 2018 (8) TMI 1978 - AT
  344. 2018 (9) TMI 490 - AT
  345. 2018 (8) TMI 92 - AT
  346. 2018 (8) TMI 13 - AT
  347. 2018 (7) TMI 1274 - AT
  348. 2018 (7) TMI 711 - AT
  349. 2018 (7) TMI 171 - AT
  350. 2018 (7) TMI 28 - AT
  351. 2018 (6) TMI 387 - AT
  352. 2018 (6) TMI 434 - AT
  353. 2018 (5) TMI 564 - AT
  354. 2018 (4) TMI 1760 - AT
  355. 2018 (4) TMI 776 - AT
  356. 2018 (3) TMI 1125 - AT
  357. 2018 (4) TMI 1184 - AT
  358. 2018 (3) TMI 356 - AT
  359. 2018 (2) TMI 216 - AT
  360. 2018 (2) TMI 794 - AT
  361. 2018 (1) TMI 628 - AT
  362. 2018 (2) TMI 6 - AT
  363. 2018 (1) TMI 869 - AT
  364. 2018 (1) TMI 624 - AT
  365. 2017 (11) TMI 255 - AT
  366. 2017 (11) TMI 706 - AT
  367. 2017 (11) TMI 1453 - AT
  368. 2017 (10) TMI 785 - AT
  369. 2017 (7) TMI 1034 - AT
  370. 2017 (7) TMI 993 - AT
  371. 2017 (6) TMI 679 - AT
  372. 2017 (6) TMI 57 - AT
  373. 2017 (6) TMI 201 - AT
  374. 2017 (5) TMI 86 - AT
  375. 2017 (4) TMI 951 - AT
  376. 2017 (9) TMI 1475 - AT
  377. 2017 (1) TMI 1072 - AT
  378. 2017 (2) TMI 978 - AT
  379. 2017 (1) TMI 525 - AT
  380. 2016 (11) TMI 1106 - AT
  381. 2016 (10) TMI 679 - AT
  382. 2016 (10) TMI 333 - AT
  383. 2016 (12) TMI 330 - AT
  384. 2016 (12) TMI 1112 - AT
  385. 2016 (10) TMI 71 - AT
  386. 2016 (9) TMI 42 - AT
  387. 2016 (7) TMI 996 - AT
  388. 2016 (4) TMI 1191 - AT
  389. 2016 (9) TMI 284 - AT
  390. 2016 (3) TMI 947 - AT
  391. 2016 (2) TMI 535 - AT
  392. 2016 (3) TMI 161 - AT
  393. 2016 (1) TMI 821 - AT
  394. 2016 (4) TMI 58 - AT
  395. 2015 (11) TMI 1550 - AT
  396. 2015 (10) TMI 1563 - AT
  397. 2015 (11) TMI 447 - AT
  398. 2015 (9) TMI 1461 - AT
  399. 2016 (3) TMI 107 - AT
  400. 2016 (2) TMI 143 - AT
  401. 2015 (9) TMI 515 - AT
  402. 2015 (9) TMI 94 - AT
  403. 2015 (7) TMI 819 - AT
  404. 2015 (8) TMI 67 - AT
  405. 2015 (6) TMI 579 - AT
  406. 2015 (2) TMI 1075 - AT
  407. 2015 (1) TMI 1213 - AT
  408. 2015 (1) TMI 679 - AT
  409. 2014 (11) TMI 1049 - AT
  410. 2014 (12) TMI 1086 - AT
  411. 2014 (9) TMI 648 - AT
  412. 2014 (9) TMI 306 - AT
  413. 2014 (9) TMI 598 - AT
  414. 2014 (10) TMI 201 - AT
  415. 2014 (8) TMI 516 - AT
  416. 2014 (6) TMI 953 - AT
  417. 2014 (7) TMI 30 - AT
  418. 2015 (1) TMI 1093 - AT
  419. 2014 (5) TMI 616 - AT
  420. 2014 (5) TMI 766 - AT
  421. 2014 (1) TMI 204 - AT
  422. 2013 (12) TMI 1342 - AT
  423. 2014 (2) TMI 396 - AT
  424. 2013 (8) TMI 153 - AT
  425. 2013 (11) TMI 794 - AT
  426. 2013 (8) TMI 318 - AT
  427. 2014 (1) TMI 1146 - AT
  428. 2013 (6) TMI 562 - AT
  429. 2012 (11) TMI 1201 - AT
  430. 2012 (7) TMI 667 - AT
  431. 2012 (6) TMI 729 - AT
  432. 2012 (6) TMI 364 - AT
  433. 2012 (2) TMI 396 - AT
  434. 2012 (1) TMI 123 - AT
  435. 2012 (7) TMI 633 - AT
  436. 2012 (10) TMI 818 - AT
  437. 2011 (9) TMI 473 - AT
  438. 2011 (6) TMI 539 - AT
  439. 2011 (5) TMI 208 - AT
  440. 2011 (3) TMI 627 - AT
  441. 2011 (2) TMI 643 - AT
  442. 2011 (1) TMI 650 - AT
  443. 2010 (11) TMI 901 - AT
  444. 2010 (8) TMI 917 - AT
  445. 2010 (4) TMI 646 - AT
  446. 2010 (3) TMI 548 - AT
  447. 2009 (12) TMI 846 - AT
  448. 2009 (11) TMI 529 - AT
  449. 2009 (10) TMI 810 - AT
  450. 2009 (5) TMI 402 - AT
  451. 2009 (3) TMI 298 - AT
  452. 2009 (3) TMI 330 - AT
  453. 2009 (2) TMI 91 - AT
  454. 2009 (1) TMI 267 - AT
  455. 2008 (10) TMI 75 - AT
  456. 2008 (9) TMI 265 - AT
  457. 2008 (8) TMI 207 - AT
  458. 2008 (6) TMI 151 - AT
  459. 2008 (2) TMI 279 - AT
  460. 2007 (12) TMI 158 - AT
  461. 2007 (4) TMI 106 - AT
  462. 2007 (1) TMI 16 - AT
  463. 2006 (12) TMI 383 - AT
  464. 2006 (9) TMI 21 - AT
  465. 2006 (9) TMI 374 - AT
  466. 2006 (8) TMI 429 - AT
  467. 2006 (8) TMI 85 - AT
  468. 2006 (8) TMI 453 - AT
  469. 2006 (7) TMI 77 - AT
  470. 2006 (7) TMI 458 - AT
  471. 2006 (4) TMI 400 - AT
  472. 2006 (3) TMI 433 - AT
  473. 2005 (10) TMI 18 - AT
  474. 2005 (8) TMI 247 - AT
  475. 2004 (10) TMI 6 - AT
  476. 2004 (8) TMI 4 - AT
  477. 2004 (7) TMI 172 - AT
  478. 2004 (6) TMI 82 - AT
  479. 2004 (4) TMI 197 - AT
  480. 2003 (12) TMI 141 - AT
  481. 2003 (7) TMI 166 - AT
  482. 2003 (4) TMI 215 - AT
  483. 2003 (1) TMI 621 - AT
  484. 2002 (11) TMI 717 - AT
  485. 2002 (10) TMI 728 - AT
  486. 2002 (7) TMI 147 - AT
  487. 2002 (1) TMI 103 - AT
  488. 2001 (12) TMI 836 - AT
  489. 2001 (9) TMI 139 - AT
  490. 2001 (9) TMI 151 - AT
  491. 2001 (7) TMI 723 - AT
  492. 2001 (5) TMI 510 - AT
  493. 2001 (5) TMI 86 - AT
  494. 2001 (2) TMI 200 - AT
  495. 2001 (1) TMI 702 - AT
  496. 2001 (1) TMI 399 - AT
  497. 2000 (4) TMI 117 - AT
  498. 1999 (6) TMI 104 - AT
  499. 1998 (1) TMI 126 - AT
  500. 1997 (3) TMI 303 - AT
  501. 1996 (10) TMI 242 - AT
  502. 1996 (2) TMI 299 - AT
  503. 1995 (11) TMI 147 - AT
  504. 1995 (11) TMI 378 - AT
  505. 2019 (10) TMI 1449 - AAR
  506. 2023 (2) TMI 938 - Commissioner
  507. 2015 (1) TMI 383 - Commissioner
  508. 2010 (6) TMI 667 - Commissioner
The Supreme Court considered whether the Department was justified in invoking the proviso to Section 11A of the Central Excises & Salt Act, 1944 to initiate proceedings for short levy for 1978-79 to 1981-82. The appellant manufactured goods under Tariff Entry 14E (duty liable) and Item 68 (fully exempt). Notification No. 111/78 exempted turnover under Rs. 5 lakhs for Item 14E, leading the appellant to surrender its license. The Department contended that if turnover from both items was clubbed, the threshold was exceeded, justifying extended limitation under Section 11A proviso for "suppression of facts."The Court referenced Wallace Flour Mills Co. Ltd. v. Collector, which settled that turnover of exempted and assessable goods need not be clubbed. It held that in a state of legal uncertainty, the appellant was not guilty of "suppression," as no rule required disclosure of exempted goods turnover. The Court emphasized that "suppression" under Section 11A proviso must be deliberate and intentional, akin to fraud or wilful default, not mere omission or failure to disclose known facts.Accordingly, the Court allowed the appeal, ruling that extended limitation could not apply absent deliberate suppression, and remitted the matter for reassessment limited to six months from the show cause notice date.

 

 

 

 

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