Commnr. Of Central Excise, Kanpur vs M/S. New Decent Footwear Industries

The Supreme Court upheld the Tribunal's finding that the Revenue improperly invoked the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944. The Court agreed that since the Revenue accepted the Tribunal's decision in favor of Bata India Ltd., the appeal against the respondent-assessee firm could not proceed. The Court dismissed the appeal, affirming the Tribunal's ruling on both merits and limitation.