Supreme Court · 2008 INSC 325 · Decided 7 March 2008
M/S. Geo Tfch Foundations & Constructon v. COMMNR. of Central Excise Pune
- Court
- Supreme Court of India
- Citation
- 2008 INSC 325 · [2008] 4 S.C.R. 575
- Case number
- CIVIL APPEAL No. 5305/2005
- Decided
- 7 March 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Fxctse Act, 1944 - s. 11--A - PSC Girders - Clearance of- Without payment of E:.'xcise duty - Show cause notice demandtng duty issued beyond period of c limitation - Held: InvocatiOn of extended period of limitation is impermissible m the facts of the cases. In Civil 7412/2005 and 7621/ 2005, PSC Girders were cleared without payment of duty. D Show cause notice was issued demanding the duty. Appellant-assessee contended that show cause notice was barred by limitation having been issued beyond the statutory period of six months prevalent at the relevant
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