COMMNR. OF CENTRAL EXCISE, JAIPUR vs M/S. DUGAR TETENAL INDIA LTD.

The Supreme Court upheld the Tribunal's decision regarding the applicability of the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944, affirming that the assessee was liable for central excise duty due to misstatement and suppression of facts. The Court also directed the adjudicating authority to re-determine the assessable value of the goods in accordance with Section 4(4)(d)(ii) of the Act. The penalty imposed was not challenged by the Revenue, leading to its upholding by default.