ASSISTANT COLLECTOR OF CENTRAL EXCISE,CALCUTTA DIVISION vs NATIONAL TOBACCO CO. OF INDIA LTD.

The Supreme Court examined the validity of notices issued under Rule 10 and 10A of the Central Excise Rules concerning the assessment of excise duty on cigarettes. The Court held that the notices were barred by limitation as they were issued after the prescribed period, thus rendering them ineffective. The Court affirmed the High Court's decision to quash the notices, establishing that proper procedure must be followed in tax assessments, including the necessity of providing an opportunity for a hearing before imposing duties.