Supreme Court · 2003 INSC 9 · Decided 13 January 2003
M/S. Easland Combines, Coimbatore v. The Collector of Central Excise, Coimbatore
- Court
- Supreme Court of India
- Citation
- 2003 INSC 9 · [2003] 1 S.C.R. 98
- Case number
- CIVIL APPEAL No. 2693/2000
- Decided
- 13 January 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
EASLAND COMBINES, COIMBATORE v. t-THE COLLECTOR OF CENTRAL EXCISE, CO I MBA TORE JANUARY 13, 2003 B (M.B. SHAH AND D.M. DHARMADHIKARI, JJ.} Central Excises and Salt Act, 19441 Central Excise Rules, 1944-Section ''t~- /JA and first proviso to sub-section (1) of section /JAi Rule 9(2): c Section 11 of excisable goods under the provisions of the Act or the Rules made thereunder within the >- prescr.ibed period D Recovery of differential duty-Extended period of /imitation-When attracted-Held: Can be invoked when duty could not have been paid, short- levied or short paid or
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