SHIVA GLASS WORKS CO. LTD. vs ASSITANT COLLECTOR OF CENTRAL EXCISE AND OTHERS.

The Supreme Court held that the applicability of Rule 10 or Rule 10A of the Central Excise Rules, 1944 must be determined based on the procedure followed by the appellant. The Court found that the Division Bench of the High Court correctly concluded that Rule 10A was applicable, as the appellant had maintained two sets of bills indicating discrepancies in excise duty payments. Consequently, the appeal was dismissed, affirming the requirement for the appellant to pay the additional excise duty as determined by the authorities.