COMMNR. OF CENTRAL EXCISE, CHANDIGARH vs M/S. PEPSI FOODS LTD.

The Supreme Court upheld the CEGAT's decision that the demand for differential duty under Section 11A of the Central Excise Act, 1944 was time-barred, as the show-cause notice was issued almost four years after the payment of differential duty. The Court found no evidence of suppression or mis-declaration by the assessee, which are necessary for extending the limitation period for duty demands. Consequently, the assessee was entitled to a refund of the excess amount paid, amounting to Rs.67,88,027/- paid on 28.11.1996.