CENTRE FOR DEV.OF ADV. COMPUTING, PUNE vs COMMISSIONER OF CENTRAL EXCISE, PUNE

The Supreme Court held that the extended period of limitation under Section 11A of the Central Excises Act could not be invoked against the appellant, a research organization, as it had a bona fide belief that the goods produced were exempt from excise duty. The Court found no evidence of wilful suppression or evasion of duty by the appellant, emphasizing that the goods manufactured were not merely products of research but were tailor-made equipment. Consequently, the appeal was allowed, and the levy of duty was set aside.