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Excise Duty

Omission or Misinterpretation of Regulations Not Equivalent to Suppression of Facts for Extended Limitation

Case Law Details

Case Name
Commissioner, Central Excise and Customs and Another Vs Reliance Industries Ltd. (Supreme Court of India)
Date of Judgement/Order
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Commissioner, Central Excise and Customs and Another Vs Reliance Industries Ltd. (Supreme Court of India) In a significant judgment, the Supreme Court of India addressed appeals involving extended limitations on excise duty demands in the case of Commissioner, Central Excise and Customs and Another vs. Reliance Industries Ltd. The appeals, consolidated under Civil Appeal Nos. 6033/2009 and 5714/2011, contested a Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruling favoring Reliance Industries, which previously overturned a demand for differential excise duty raised by the Commi...
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