Supreme Court · 2004 INSC 208 · Decided 24 March 2004
Commissioner of Central Excise, Jaipur v. M/S. Hindustan Zinc LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 208 · [2004] 3 S.C.R. 527
- Case number
- CIVIL APPEAL No. 3252/1998
- Decided
- 24 March 2004
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944-Manufacture of anodes for the purpose of electrolysis for manufacture of zinc-Suppression of manufacture of anodes in A B the Classification list-Show-cause notice issued for payment· of duty and C penalty invoking extended period of limitation for wi/fitl Held, anodes after conversion become a new product known in the market with a distinct name, character and use and marketable as such-Hence liable to excise duty---On facts, the extended period of limitation is rightly invoked by the Revenue. D Respondent-assessees are engaged in the manufacture
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