M/S. GOPAL ZARDA UDYOG vs COMNR. OF CENTRAL EXCISE, NEW DELHI

The Supreme Court ruled that the 'additive mixture' produced by the appellants was excisable and classifiable under chapter sub-heading 2404.49 of the Central Excise Tariff Act, 1985. The Court upheld the invocation of the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944, affirming that the appellants had clandestinely manufactured and cleared the goods without proper registration. The judgment confirmed the tribunal's decision, thereby maintaining the demand for excise duty against the appellants.