Supreme Court · 2023 INSC 591 · Decided 4 July 2023
Commissioner, Central Excise and Customs and Another v. M/S Reliance Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 591 · [2023] 9 S.C.R. 1286
- Case number
- CIVIL APPEAL No. 6033/2009
- Decided
- 4 July 2023
- Bench
- KRISHNA MURARI, BELA M. TRIVEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
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 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
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