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Reliance on a judgment later overturned does not constitute suppression of facts
Case Law Details
- Case Name
- Commissioner, Central Excise and Customs and Another Vs Reliance Industries Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner, Central Excise and Customs and Another Vs Reliance Industries Ltd. (Supreme Court of India)
The Hon’ble Supreme Court in Commissioner of Central Excise and Service Tax v. M/s Reliance Industries Ltd. [Civil Appeal No. 6033 of 2009 dated July 04, 2023] held that the assessee was bonafide and has correctly discharged duty liability by relying on the CESTAT decision even though the same was later overturned by the Hon’ble Supreme Court.
Facts:
M/s. Reliance Industries Ltd. (“the Respondent”) on the basis of the CESTAT judgment IFGL Refractories Ltd v. Commis...





