Dharampal Satyapal vs Commissioner Of Central Excise, ...

The Supreme Court addressed the excisability of kimam under sub-heading 2404.49 prior to 23.7.1996 and under sub-heading 2404.40 thereafter, as well as the invocation of the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944. The Court held that the compound was excisable and that the assessee's failure to register and pay duty constituted suppression of facts, justifying the extended limitation period. The appeal was dismissed, upholding the Tribunal's decision.