Hyderabad Polymers (P) Ltd. vs Commissioner Of C. Ex., Hyderabad

The Supreme Court held that the Customs, Excise and Gold (Control) Appellate Tribunal erred in denying the Appellants the benefit of Notification No. 65/87-C.E. The Court established that the extended period of limitation under Section 11A of the Central Excise Act could not be invoked due to the prior issuance of a Show Cause Notice on the same issue, which had been dropped. The Court reversed the Tribunal's decision, affirming the Collector's finding that there was no suppression of facts.