COLLECTOR OF CENTRAL EXCISE, BARODA vs KOSAN METAL PRODUCTS LIMITED

The Supreme Court held that under Section 11-A of the Central Excises and Salt Act, 1944, a notice for recovery of excise duty must be served within six months. In this case, the notice was issued beyond the stipulated period, rendering it invalid. The Court affirmed that Rule 10 does not apply merely due to short-entry in RT-12, and there was no evidence of fraud or suppression of facts by the respondent, thus upholding the Tribunal's decision in favor of the respondent.