M/S Gopal Zarda Udyog Etc vs The Commissioner Of Central Excise,New ...

The Supreme Court upheld the tribunal's decision that the 'additive mixture' produced by the appellants was excisable under chapter sub-heading 2404.49 of the Central Excise Tariff Act, 1985. The Court affirmed the invocation of the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944, due to the clandestine nature of the manufacturing process and the failure to obtain necessary registration. The Court concluded that the appellants' arguments regarding the nature of the additive mixture did not exempt them from excise duty obligations.