Case Law Details
Commissioner of Central Excise Vs C.S. Zircon Private Limited (CESTAT Chandigarh)
Introduction
In a landmark decision, the CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) of Chandigarh delivered an order in the case of the Commissioner of Central Excise vs C.S. Zircon Private Limited. The case revolved around the extended invocation of Section 11A of the Central Excise Act, and whether it could be applicable without evidence of suppression of facts, fraud, or other malfeasances. The ruling clarified several points of law and is significant for manufacturers engaged in similar activities.
Background
C.S. Zircon Private Limited is involved in the manufacture of Zirconium Oxide and Zirconium Oxychloride. The contention arose when the company applied for a change in the classification of its products, which led to a series of legal proceedings including multiple appeals and show-cause notices.
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