NDLI: The Commissioner, Central Excise and Customs and Another Vs. M/s Reliance Industries Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944 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 Dismissed
Headnote	Central Excise Act, 1944: s. 11A – Demand for differential duty of excise – Invocation of extended period of limitation – Allegation that the assessee incorrectly determined the assessable value of its finished goods by not including the monetary value of the duty benefits that it had obtained from its customers as a result of the transfer of the advance licenses – Demand of differential duty during the material period by the Department invoking the extended period of limitation available u/s. 11A(1) proviso – Demand raised beyond the normal limitation period of one year – Allegation that the assessee suppressed the relevant facts and made wilful misstatements withholding material information and documents from the department – Demand for differential duty confirmed against the assessee – However, the tribunal set aside the same – On appeal, held: In the absence of any specific column or note as under Form ER-1, requiring separate disclosure of the value of deemed export clearances, no merit in the findings of the adjudicating authority that there was suppression of facts as a consequence of assessee’s failure to separately disclose the value of deemed export clearances – Moreover, the issue of valuation involved is one where two plausible views could co-exist – In such cases, it would be totally unjustified to invoke the extended period of limitation by considering the assessee’s view to be lacking bonafides – Whereas, assessee’s conduct during the material period cannot be considered to be malafide when it merely followed the view taken by the tribunal in IFGL’s case which was later overturned by this Court – As regards, disclosure of facts, the assessee had disclosed to the department its pricing policy by giving separate letters – Assessee can be accused for suppressing only such facts which it was otherwise required to be disclosed under the law – However, the revenue unable to show the provision or rule which required the assessee to make additional disclosures of documents or facts – Thus, the assertion that there was suppression of facts not tenable – Furthermore, the demands raised are time barred.
Judge	Hon'ble Mr. Justice Krishna Murari
Neutral Citation	2023 INSC 591
Petitioner	The Commissioner, Central Excise And Customs And Another
Respondent	M/s Reliance Industries Ltd.
SCR	[2023] 9 S.C.R. 1286
Judgement Date	2023-07-04
Case Number	6033

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