Supreme Court · 2011 INSC 560 · Decided 9 August 2011
Commissioner of Central Excise, Mumbai v. M/S. Kalvert Foods India PVT. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 560 · [2011] 9 S.C.R. 902
- Case number
- CIVIL APPEAL No. 4500/2003
- Decided
- 9 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
Central Excise Act, 1944: s.11A - Demand of duty and c levy of penalty - Suppression of facts - Extended period of limitation - Invocation of - Allegation that assessee-company clandestinely removed excisable goods by showing them as non-excisable - Held: Director ·' was on record where he had admitted the fact of clandestine D clearance of excisable goods and, therefore, has voluntarily come forward to sort out the issue and to pay the central excise duty liability - The company was also maintaining two sets of computerized commercial
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