Supreme Court of India
M/s. Larsen and Tubro Ltd. v. The Commissioner of Central Excise, Pune-ii
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the Revenue was not justified in invoking the extended period of limitation in the instant case.
Judgment, page 9
From the headnote
Central Excise Act, 1944-s. I IA-Extended period of limitation /nvocation of, in the second show cause notice on the ground of suppression of facts-When original show cause notice demanding excise duty was withdrawn, where allegation of suppression was not made-Held: Extended period of limitation cannot be invoked subsequently as the facts alleged to have been suppressed by assessee were known to the Revenue-Also the assessee had pleaded bonafide. Appellant undertook a contract for constructioir of bridges for Public Sector Undertaking. Appellant manufactured PSC Girders and used to
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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