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, holding that the appellant was entitled to exemption from Central Excise Duty as they had informed the authorities of their manufacturing activities. The Court emphasized that the Central Excise Department had sufficient knowledge of the appellant's operations and could not claim ignorance to impose duty. The Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, which had ruled in favor of the appellant, thereby allowing the appeal.