Tata Iron And Steel Co. Ltd., Bihar vs Collector Of Central Excise, Patna

The Supreme Court addressed three appeals under Section 35L of the Central Excise Act, 1944 concerning the applicability of Notification No. 281/86 for parts of loco wagons and rolling stock. The Court held that the benefit of the Notification was not available as the parts were not related to machinery installed in the factory, affirming the decisions of the lower authorities. Additionally, the Court ruled that the show cause notices were issued within the prescribed period of limitation under Rule 196, thus upholding the imposition of central excise duty and penalties.