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of <h1>Supreme Court: Duty on warranty repairs, no penalty for no suppression. Section 11A limitation not applicable.</h1> <h3>ECE INDUSTRIES LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI</h3> The Supreme Court held that duty is payable on parts used for repair during the warranty period. The extended period of limitation under Section 11A is ... Dutiability - Demand and penalty - Limitation - whether the parts used for repair or replacement during the warranty period are excisable - Held that:- Following decision of P & B Pharmaceuticals (P) Ltd. v. Collector of Central Excise reported in [2003 (2) TMI 68 - SUPREME COURT OF INDIA] - As earlier proceedings in respect of same subject matter were pending adjudication it could not be said that there was any suppression and the extended period under Section 11A was not available. - Decided in favour of assessee. The Supreme Court held that duty is payable on parts used for repair during warranty period. Extended period of limitation under Section 11A not applicable if earlier show cause notices issued on same subject. No suppression means penalty cannot be imposed. Judgment set aside, appeal disposed of with no costs.
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