COMMISSIONER OF CENTRAL EXCISE,BOMBAY vs M/S.RELIANCE INDUSTRIES LTD.

The Supreme Court upheld the CEGAT's decision quashing the Collector's order regarding the demand for Central Excise Duty under the Central Excise Act, 1944. The Court found that the demand was time-barred as the show-cause notice was issued beyond the limitation period without sufficient allegations of suppression or fraud as required under Section 11A of the Act. The Court emphasized that the burden of proof lies on the revenue to establish the applicability of the extended limitation period, which was not met in this case.