M/S DHARAMPAL SATYAPAL vs COMNR. OF CENTRAL EXCISE, NEW DELHI

The Supreme Court upheld the Tribunal's decision regarding the excisability of kimam under sub-heading 2404.49 prior to 23.7.1996 and under sub-heading 2404.40 from 23.7.1996, affirming the rationale for invoking the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944. The Court found that the assessee's claim of the compound being non-excisable was unfounded, as it was a marketable product used in the manufacture of chewing tobacco. The appeal was dismissed, affirming the imposition of duty and penalties for non-registration and clandestine clearance.