Centre For Development Of Advanced ... vs Commissioner Of Central Excise, Pune

The Supreme Court held that the extended period of limitation under Section 11A of the Central Excises Act was not applicable to the appellant, a research organization, as it had a bona fide belief that the goods produced during research were exempt from excise duty. The Court found no evidence of wilful suppression of facts by the appellant, thus allowing the appeal and setting aside the levy of duty. The ruling clarified the interpretation of 'produced during research' in the context of excise duty liability.