Supreme Court rules against Department on limitation period in Central Excise Act.

The Supreme Court of India dismissed civil appeals, ruling that the Department is not entitled to an extended period of limitation under Section 11A of the Central Excise Act. The Tribunal's decision to reverse the Commissioner's ruling was upheld based on the detailed invoices filed by the assessee along with the RT-12 return in May 1996.

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The Supreme Court of India dismissed civil appeals stating that the Department is not entitled to an extended period of limitation under Section 11A of the Central Excise Act. The assessee had filed detailed invoices along with the RT-12 return in May 1996. The Tribunal reversed the Commissioner's decision based on these facts.

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