Commissioner Of Central Excise, ... vs M/S. Punjab Laminates Pvt. Ltd

The Supreme Court addressed the applicability of the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944, in the context of classification disputes regarding paper-based laminated sheets. The Court held that the extended limitation period is applicable when there is a suppression of facts or misrepresentation by the manufacturer. The appeal was decided in favor of the appellant, allowing the extended limitation period to apply in this case.