Commissioner Of Central Excise, Meerut vs Motherson Sumi Systems Ltd. & Others

The Supreme Court dismissed the appeals filed by the revenue against M/s. Motherson Sumi Systems Ltd., confirming that the issue on merits was already settled in favor of the assessee by the precedent case of International Auto Ltd. v. Commissioner of Central Excise, Bihar, reported in 2005 (183) ELT 239(SC). The Court noted that the revenue's claim for excise duty based on the extended period of limitation under Section 11A of the Central Excise & Salt Act, 1944 was not addressed, as the merits were conclusive against the revenue. Thus, the appeals were dismissed without further examination of the limitation issue.