Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944-Section J IA.and 38A-Notification No.1021 79 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise Act, 1944-Section 11A and 38A-Notification No.102/ 79-Appendix, Para 3-Excise duty-Set off availed by assessee. in respect of duty already paid by sellers-Refund of duty to sellers pursuant to High Court's Order-Notice to assessee for recovery of amount involved in set off-Applicability of Section 11A-Held, not applicable as there was no short levy and since scheme of the Notification operate in different field-However, case remanded back to Tribunal/or consideration of other questions raised Words and Phrases: "Levy" and "'Assessment "-Meaning of In the context of Central Excise Act, 1944 Respondent-assessee was availing set off under Notification No. 201/79 in respect of inputs under Tariff item 68, on which duty was already paid by sellers. Sellers had paid duty on the inputs and the assessee had taken credit of it. Pursuant to sellers' writ petition, High Court had held that duty was not leviable on the inputs. Hence the duty paid was refunded to sellers. Appellant issued show cause notice to the assessee for recovery of amount of duty involved in the set off under para 3 of Appendix to the Notification. Assessee challenged the notice the same being issued beyond period of limitation u/s 11A of Central Excise Act, 1944. Assistant Collector, as well as Collector (Appeals) confirmed the demand. On appeal Appellate Tribunal set aside the orders holding that action .initiated was beyond period of limitation u/s 11A. In appeal to this Court appellant contended that the present case was not .covered by Section 11A as the same relates to non-levy or short levy which is distinct from Para 3 of Appendix: to the Notification which is in respect of variation of duty paid .on inputs; and that even if the notification got rescinded on 1.3.1988 Section 38A of the Act held the field. Respondent contended that Section 11A of the Act is applicable as it was the case of short-levy in as much as what was paid by the assessee was less than the payable amount because of set off; that since the B Notification itself had been rescinded w.e.f. 1.3.1986, no action was liable to be taken under Para 3 of Appendix to the Notification; and that the authority could not take assistance of Section 38A. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2002 INSC 571 |
Petitioner | Collector Of Central Excise, Chandigarh |
Respondent | M/s• Smith Kline Beecham Consumer Heal Th Care Ltd. And Ors. |
SCR | [2002] Supp. (5) S.C.R. 633 |
Judgement Date | 2002-12-20 |
Case Number | 3387 |
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