Collector Of Central Excise, ... vs M/Lstds.Miatnhdkloirnse. Beecham ...

The Supreme Court addressed the applicability of notification No. 201/79 under the Central Excise Act, 1944, specifically focusing on the provisions of Section 11A regarding the recovery of excise duty. The Court held that the demand for recovery of duty was valid despite the assessee's claim of limitation, as the adjustment of credit was permissible under the notification's provisions. The Court affirmed the Tribunal's decision, emphasizing that the duty paid on inputs must be adjusted in accordance with the notification's stipulations, thereby upholding the revenue's right to recover the dues.