M/S. PUROLATOR INDIA LTD. vs COMMNR. OF CENTRAL EXCISE, DELHI-III

The Supreme Court addressed the eligibility of M/s Purolator India Ltd. for deductions on excise duty under Section 4 of the Central Excise and Salt Act, 1944, specifically regarding volume discount, sales tax, and cash discount. The Court upheld the Commissioner's decision to invoke the extended period of limitation under the first proviso to Section 11A(1) of the Central Excise Act, 1944, confirming a duty demand of Rs. 44,66,247/- and a penalty of Rs. 49,66,247/-. The ruling clarified the conditions under which deductions can be claimed and the implications of non-compliance with excise regulations.