Collector Of Central Excise vs Gammon Far Chems Ltd.

The Supreme Court examined the applicability of the proviso to Section 11A of the Central Excise Act in the context of the assessee, M/s. Gammon Far Chems, and its subsidiary, M/s. Freyssinet Prestressed Concrete Co. Ltd. The Court upheld the Tribunal's finding that there was no suppression of fact by the assessee, thus the proviso to Section 11A was not applicable. However, it affirmed the Tribunal's decision to club the clearances of both entities for the purpose of duty assessment, leading to a demand for a period of six months.