Supreme Court of India
Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
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From the headnote
Issue for Consideration Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD) condition, for the assessment of the excise duty; and whether the show cause notice is legal and valid under the extended limitation period as provided under the proviso to s.11A(1) of the Central Excise Act, 1944. Headnotes† Central Excise Act, 1944 – ss.4, 11A – Excise Duty – Assessment – Invocation of the extended period of limitation
Authorities it was built on
- 1983 Union of India & Ors. Etc. Etc. v. Bombay Tyre International Ltd. Etc. Etc.
- 1979 D. C. Gouse and Co. Etc. v. State of Kerala & Anr. Etc.
- 2004 Commissioner of Central Excise, Lucknow, U.P. v. M/s. Chhata Sugar Co. Ltd.
- 1995 M/s Moti Laminates Pvt. Ltd. Etc. v. Collector of Central Excise, Ahmedabad
- 1994 M/s Quality Steel Tubes (p) Ltd. v. Collector of Central Excise, U.P.
- 1997 Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad
- 1996 M/s. Mittal Engineering Works (p) Ltd. v. Collector of Central Excise, Meerut
- 2004 Commissioner of Central Excise, Pondicherry v. M/s. Acer India Ltd.
- 2007 M/s Continental Foundation Joint Venture Sholding Bathpa Himachal Pradesh v. Commnr. of Central Excise, Chandigarh-i
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
- 2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii
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