Asian Paints (India) Ltd. vs Collector Of Central Excise, Bombay

The Supreme Court upheld the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that Sections 35E and 11A of the Central Excise Act operate in distinct contexts and serve different purposes, thus allowing for recovery of excise duty even if the time limit under Section 11A has expired. The Court clarified that interpreting these provisions otherwise would undermine the effectiveness of Section 35E. Consequently, the appeals were dismissed with costs.