| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | 1944: rr.9 and 49 Central Excise Rules explanation |
| 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 Rules, 1944: rr.9 and 49, explanation Captive consumption - Manufacture of testing equipment by assessee for testing its own final products - Testing equipment manufactured within the factory- Admission by assessee thatthe import of testing equipment was avoided to save foreign exchange and parts and components were purchased to develop the testing equipment - Demand of duty on testing equipment - Held: Duty payable on the testing equipment .It was admitted by the assessee that they had undertaken such manufacturing process of the testing equipments to avoid importing of such equipment - Such a statement confirmed the position that such testing equipments were saleable and marketable - Explanations to Rule 9 and 49 provides that excisable goods manufactured and consumed or utilized within the factory premises as such are deemed to have been removed from the premises immediately for such consumption or utilization and duty is leviable on such excisable goods.Central Excise Act, 1944: s. 11 A - Demand - Limitation Suppression of relevant facts - Non-payment of duty on the testing equipment manufactured for the purpose of testing the final products - L-4 licence not obtained by the assessee nor the fact of manufacturing of the said equipment disclosed to the department The said knowledge of manufacture acquired by the department only subsequently- Held: In view of non-disclosure of such information by the assessee and suppression of relevant facts, the extended period of limitation was rightly invoked by the department. |
| Judge | Hon'ble Mr. Justice Mukundakam Sharma |
| Neutral Citation | 2011 INSC 40 |
| Petitioner | M/s. Usha Rectifier Corpn. (i) Ltd. (presently Known As M/s. Usha (i) Ltd.) |
| Respondent | Commissioner Of Central Excise, New Delhi |
| SCR | [2011] 1 S.C.R. 347 |
| Judgement Date | 2011-01-13 |
| Case Number | 6866 |
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