M/S Kushal Fertilisers (P) Ltd vs Commr.Of Customs & Cen.Excise,Meerut

The Supreme Court addressed the applicability of Notification No.202/88 under the Central Excise Act, 1944, specifically Section 11A, regarding the exemption from excise duty for the appellant's manufacturing of M.S. conduit pipes. The Court held that the appellant had sufficiently informed the Central Excise Department about its manufacturing activities and was entitled to the exemption, thus overturning the earlier findings of suppression of facts. The Court directed that the matter be reconsidered in light of the established facts, emphasizing the importance of proper communication with the authorities.