NDLI: The Commissioner of Central Excise, Visakhapatnam Vs. M/s. Mehta & Co.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 - s. 11 A, proviso - Assessee engaged in business of interior decoration and providing composite services including woodwork, furniture items etc. at the premises of customer - Show cause notice issued alleging that the assessee manufactured articles of wood,furniture, etc. in the premises of a hotel and removed the same without payment of excise duty - Demand by Commissioner. Whether the demand for payment of duty was barred by limitation and whether the items like chairs, beds, tables, desks, etc., affixed to the ground could be said to be immoveable assets and not liable to excise duty - Held: S. 11 A of the Act empowers the Authority to demand excise duty . In the instant case, there was apparent intention on the part of respondent to evade excise duty and contravene provisions of the Act- Therefore, proviso of s.11A(i) of the Act would get attracted - The cause of action, i.e., date of knowledge could be attributed to the appellant in the year 1997 when in compliance of the memo issued by the appellant and also the summons issued, the hotel furnished its reply setting out the details of the work done by the assessee - Show cause notice having been issued in the year 2000, the demand made was clearly within the period of limitation as prescribed, which is five years - Ordinarily furniture refers to moveable items such as desk, tables, chairs required for use or ornamentation in a house or office - Therefore, the furniture could not said to be immoveable property (as held by the Tribunal) - The Commissioner had listed out various items as furniture after proper scrutiny - Tribunal was not justified in rejecting the said findings - Order passed by the Commissioner accordingly restored - Central Excise Tariff Act, 1985 - Chapter sub-heading Nos. 9401.00 & 9403.00, 4410.11, 8302.00 and 7610.90
Judge	Hon'ble Mr. Justice Mukundakam Sharma
Neutral Citation	2011 INSC 118
Petitioner	The Commissioner Of Central Excise, Visakhapatnam
Respondent	M/s. Mehta & Co.
SCR	[2011] 2 S.C.R. 874
Judgement Date	2011-02-10
Case Number	1090

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