Supreme Court · 2005 INSC 435 · Decided 23 September 2005
M/S. Anand Nishikawa CO. LTD. v. Commissioner of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 2005 INSC 435 · [2005] SUPP. 3 S.C.R. 413
- Case number
- CIVIL APPEAL No. 3158/2000
- Decided
- 23 September 2005
- Bench
- S.N. VARIAVA, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Excise: Central Excise Act, 1944: c Section 11-A(1) proviso (as it stood after 2000 amendment but prior to 12-5-2000)-Limitation-Extended period of limitation-Applicability of­ "Suppression offacts"-Assessee manufactured rubber profiles which product after extrusion was subjected rubber profiles under Sub-heading 4008.29 D which al/racted 'Nil' rate of duty-But the Revenue sought to classify the said product under Sub-heading 4016.19 on the ground that the assessee had not disclosed the process of notching, slilling etc.-Revenue, accordingly, invoked the extended
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