Supreme Court · 2011 INSC 118 · Decided 10 February 2011
The Commissioner of Central Excise, Visakhapatnam v. M/S. Mehta & CO.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 118 · [2011] 2 S.C.R. 874
- Case number
- CIVIL APPEAL No. 1090/2009
- Decided
- 10 February 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11, 11A
Headnote
Central Excise Act, 1944 - s. 11 A, proviso - Assessee C engaged in business of interior decoration and providing composite services including woodwork, furniture items etc. at the premises of customer - Show cause notice issued alleging that the assessee manufactured articles etc. in the premises of a hotel and removed the same D without payment of excise duty - Demand by Commissioner - Whether the demand for payment of duty was barred by limitation and whether the items like chairs, beds, tables, desks, etc., affixed to the ground could be said to be immoveable
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