Flex Industries Ltd. vs Collector Of Central Excise, Meerut

The Supreme Court addressed the validity of the amendment to Section 11A of the Central Excise Act, 1944, concluding it is valid as per the precedent set in ITW Signode India Ltd. v. Collector of Central Excise. The Court held that the issuance of a show cause notice based on a revised circular by the Board after the appellate authority's decision does not violate the principle of finality, as the proceedings were independent. Consequently, the appeal was dismissed with no order as to costs.