Commr.Of Central Excise ... vs M/S Krishna Wax (P) Ltd.

The Supreme Court, in this case, addressed the jurisdiction of the Assistant Commissioner of Central Excise under the Central Excise Act, 1944, particularly under Section 11A concerning the demand for excise duty. The Court held that the Assistant Commissioner had the authority to proceed with the matter despite the preliminary objections raised by the Respondent regarding jurisdiction. The appeal was dismissed, affirming the Tribunal's decision that the Respondent was liable for the excise duty and interest as per Section 11AB of the Act.