M/S. Purolator India Ltd vs Commnr. Of Central Excise, Delhi-Iii

The Supreme Court addressed the eligibility of M/s Purolator India Limited for deductions on excise duty under Section 4 of the Central Excise and Salt Act, 1944, specifically concerning volume discount, sales tax, and cash discount. The Court upheld the Commissioner's decision to invoke the extended period of limitation under Section 11A(1) and confirmed the duty demand and penalties imposed on the appellant. The ruling clarified the interpretation of 'assessable value' and the conditions under which deductions can be claimed, reinforcing the importance of compliance with statutory provisions.