Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excises and Salt Act 1944 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excises and Salt Act, 19441 Central Excise Rules, 1944-Section11A and first proviso to sub-section (1) of section 11A/ Rule 9(2):Section 11 A-Amendment-Retrospective effect of-Held: Show causenotice could be issued for correcting errors or mistakes in approval, acceptanceor assessment relating to the rate of duty on or valuation of excisable goodsunder the provisions of the Act or the Rules made thereunder within theprescribed periodRecovery of differential duty-Extended period of /imitation-Whenattracted-Held: Can be invoked when duty could not have been paid, short-levied or short paid or erroneously refunded because of fraud, collusion,wilful mis-statement, suppression of fact or contravention of any provision orrules-On facts, mistaken assumption of employee of assessee that as companyregistered at one place it was not required to be registered at other place is'not wilful mis-statement or suppression of fact for attracting extended periodof limitation thus tribunal erred in invoking extended period of /imitation. |
Judge | Hon'ble Mr. Justice M.B. Shah |
Neutral Citation | 2003 INSC 9 |
Petitioner | M/s. Easland Combines, Coimbatore |
Respondent | The Collector Of Central Excise, Coimbatore |
SCR | [2003] 1 S.C.R. 98 |
Judgement Date | 2003-01-13 |
Case Number | 2693 |
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