Collector Of Central Excise, New Delhi vs Bhagsons Paint Industry (India)

The Supreme Court held that there is no statutory bar under the Central Excise Act to adjudicate a matter even after a lapse of nine years from the issuance of a show cause notice, provided the adjudication pertains solely to the actual levy of duty owed to the department. The Court found the Tribunal's decision to set aside the adjudication unjustified and remitted the matter for fresh disposal, allowing the appeal.