M/S Alembic Glass Industries Ltd vs The Commissioner Of Central Excise

The Supreme Court addressed appeals against orders from the Customs, Excise and Gold (Control) Appellate Tribunal regarding the recovery of excise duty under Section 11A(1) of the Central Excise Act, 1944. The Court held that the expenses incurred by M/s Darshak Ltd. for sales promotion should be included in the assessable value of the goods manufactured by the appellant, affirming the Tribunal's decision. The Court found that the show-cause notice was not barred by time, as the appellant had not sufficiently demonstrated that the authorities were aware of all activities.