Supreme Court · 2015 INSC 371 · Decided 29 April 2015
M/S. Escorts LTD. v. COMMNR. of Central Excise, Faridabad
- Court
- Supreme Court of India
- Citation
- 2015 INSC 371 · [2015] 5 S.C.R. 241
- Case number
- CIVIL APPEAL No. 6561/2004
- Decided
- 29 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 366(12)
Headnote
241 A B Central Excise and Salt Act, 1944 - ss. 3 and 11-A - C Whether excise duty payable on 'Transmission Assembly', an inte_rmediate product which comes into existence during manufacture of tractors - Held: Transmission Assemblies being a distinct commercially known product, is liable to o product has not been sold is irrelevant- However, in view of the facts of the cases showing that there was no suppression or intent to evade the duty, extended period of limitation is not available to Revenue - Constitution of India, 1950 - Art. 366( 12) - Entry 84, List I, E VII Schedule.
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