Supreme Court · 2023 INSC 285 · Decided 24 March 2023
Commissioner of Central Excise Mumbai – I v. M/S Morarjee Gokuldas SPG. & WVG. CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 285 · [2023] 7 S.C.R. 887
- Case number
- CIVIL APPEAL No. 3039/2011
- Decided
- 24 March 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A, 35E
Headnote
Central Excise Act, 1944 - S. 11A and S. 35E - Central Excise Rules, 1944 - Rules 9 & 49 - Whether the separate notice under Section 11A of the Central Excise Act is necessary for the recovery of the amount, when an erroneous refund is granted reviewed under Section 35E of the Act - Held: In the case of Asian Paints (India) Ltd., Supreme Court has specifically observed and held that Sections 35E and 11A of the Central Excise Act operate in different fields and are invoked for different purposes - Different time-limits are,
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