Supreme Court · 2025 INSC 1297 · Decided 10 November 2025
Lipi Boilers LTD. v. The Commissioner of Central Excise, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1297 · [2025] 11 S.C.R. 578
- Case number
- CIVIL APPEAL No. 856/2011
- Decided
- 10 November 2025
- Bench
- J.B. PARDIWALA, SANDEEP MEHTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(1), 4, 11A
Headnote
Issue arose whether the value of the duty paid bought out items delivered directly at the buyer's site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD) condition, for the duty; and whether the show cause notice is legal and valid under the extended limitation period as provided under the proviso to s.11A(1) of the Central Excise Act, 1944. Central Excise Act, 1944 - ss.4, 11A - Excise Duty - Assessment - Invocation of
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