Excise & Customs -Case Law update

1. CASE LAWS AS REPORTED IN 198 ELT (PART 4)

1. Commissioner of Central Excise vs. T.K.K. Pharma Limited [2006 (198) ELT 481 (S.C)]

In the present case, the Appellant has approached this court on the ground that the Tribunal’s finding as regards the non-applicability of the extended period of limitation was erroneous. It was alleged in the show cause notice that all the relevant material was not before the Assistant Collector at the time of deciding the issue of classification and hence the Tribunal had reached an erroneous finding. The SCN further alleged that there was suppression of material fact in obtaining the approval of classified list on 6-6-1991.

However the Supreme Court held that it could not be said that the approval of the classification list by the Assistant Collector, Central Excise on 6-6-1991 could not have been said to be done on a non application of mind. The Apex Court upheld the Tribunal’s opinion on the non-applicability of the extended period of limitation.

2. Commissioner of Customs, Mumbai vs. Unimac India Limited [ 2006 (198) ELT 488 (S.C.)]

In the present case the Supreme Court has held that the Tribunal is a final court of fact and since it has not recorded any findings after considering the voluminous evidence which was on record, the order of the Tribunal has been set aside and the case was remitted back to the Tribunal for passing a fresh order after considering the evidence on record. The intervention application by CBI was dismissed reserving liberty to file such application before the Tribunal.

3. Mayank Electra Limited vs. Commissioner of Central Excise, Daman [2006 (198) ELT 548 ( Tri)]

In the present case the Rectification of Mistake application was filed against an order which was passed ex parte. The factual position and the precedent case squarely covered the matter in favour of the assessee and it was not brought to the notice of the Bench. After noticing the ex parte order, the same was recalled and the appeal was allowed.