Ece Industries Limited vs Commissioner Of Central Excise, New ...

The Supreme Court held that parts used for repair or replacement during the warranty period are excisable under the principles established in Civil Appeal Nos. 3643-3644 of 1999. The Court ruled that the extended period of limitation under Section 11A of the Central Excise Act, 1944 could not be invoked due to the absence of wilful suppression, as earlier show cause notices had been issued regarding the same subject matter. Consequently, the impugned judgment was set aside, and no penalty was imposed on the appellants.