Supreme Court of India
The Commissioner of Central Excise, Aurangabad v. M/s. Bajaj Auto Ltd., Waluj, Aurangabad, through its Vice President (materials) and Ors.
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
In view of the above discussion, we allow this appeal and set aside the impugned order passed by the Tribunal and 8 remand the matter for fresh consideration of all the issues raised by both the parties.
Judgment, page 15
From the headnote
Central Excise Act, 1944: s.11A, proviso - Recovery of duty short paid - Invocation of the proviso - Held: Proviso to s. 11 can be invoked when there is a conscious act of either fraud, collusion, wilful mis-statement, suppression of fact, or contravention of the provisions of the Act or any of the rules made thereunder on the part of the assessee, with the intent to evade payment of duty - Since the proviso extends the period of limitation from six months to five years, it needs to be construed strictly - The initial burden is on the revenue to prove that the situation visualized by the
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Where later benches applied it
Of those, 1 referred to
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