M/S. MAN INDUSTRIES (INDIA) LTD. vs COMMNR. OF CENTRAL EXCISE, INDORE

The Supreme Court upheld the demand for excise duty under Section 11A(1) of the Central Excise Act, affirming that the appellant, M/s. Maan Aluminium Ltd., was liable for differential duty due to clandestine removal of goods without payment of duty. The Court found that the evidence, including discrepancies in export documents and physical stock, justified the extended period of limitation invoked by the authorities. The appeal against the CESTAT's order was dismissed, confirming the demand of Rs. 64,82,565/- as valid.