| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | 1944-s. 11 A-Manufacture of Mix Concrete Central Excise Act |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Central Excise Act, 1944 - s. 11A - Manufacture of Mix Concrete - Excise duty - Demand of - Alleging that the manufacture was of Ready Mix Concrete (RMC) - In respect of financial year 1997-1998 - Penalty imposed - Plea of manufacturer that extended period of limitation not available - Demand confirmed by Tribunal - On appeal, held: Duty not liable to be levied - Since the adjudication was beyond normal period of limitation and extended period of limitation was not available to the Revenue - In the facts of the case, there was scope of entertaining doubt about the view to be taken regarding levy on the good - When Revenue invokes extended period of limitation, burden to prove suppression of fact is cast upon it - Central Excise Tariff Act, 1985 - Schedule, Chapter Heading No.3824.20 - Central Excise Rules, 1944 - r. 209A.Words and Phrases - 'Suppresion' - Meaning of - In the context of s. 11A of Central Excise Act, 1944.Appellants-constructions companies were manufacturing Mix Concrete Revenue demanded excise duty on the concrete alleging that the companies were manufacturing Ready Mix Concrete (RMC) and not Mix Concrete and the same fell under Chapter Heading No.3824.20 of the Schedule to the Central Excise Tariff Act, 1985. Revenue relied on Circulars dated 23.5.1997 and 19.12.1997. The duty was confirmed by the Revenue and penalty was also imposed. Appellants took the plea that extended period of limitation under Section 11A of Central Excise Act was not available. But the adjudicating authority, rejecting the plea, confirmed the demand.In appeal CEGAT did not accept the plea of non-availability of extended period of limitation and confirmed the demand of duty.In appeal to this Court, appellants contended that there was no clarity or unanimity in the views expressed by the authorities; that there were various Circulars operating at different points of time; and that order of CEGAT in the case of one of the appellants was held to be not correct in a subsequent larger Bench judgment. |
| Judge | Hon'ble Dr. Justice Arijit Pasayat |
| Neutral Citation | 2007 INSC 877 |
| Petitioner | M/s Continental Foundation Joint Venture Sholding Bathpa Himachal Pradesh |
| Respondent | Commnr. Of Central Excise, Chandigarh-i |
| SCR | [2007] 9 S.C.R. 554 |
| Judgement Date | 2007-08-29 |
| Case Number | 3139 |
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