Supreme Court of India
Commissioner Of Central Excise, ... vs M/S Dabur (India) Limited on 1 April, 2005
Equivalent citations: (2005) 3 SCJ 225, 2005 AIR SCW 1830, 2005 (3) SCC 646, (2005) 182 ELT 308, (2005) 3 SUPREME 167, (2005) 3 SCALE 616, (2005) 121 ECR 129, (2005) 30 ALLINDCAS 278 (SC), (2005) 5 JT 582 (SC)
Bench: S. N. Variava, Ar. Lakshmanan, S. H. Kapadia
CASE NO.: Appeal (civil) 1112 of 2003 PETITIONER: Commissioner of Central Excise, Jamshedpur RESPONDENT: M/s Dabur (India) Limited DATE OF JUDGMENT: 01/04/2005 BENCH: S. N. Variava,Dr. AR. Lakshmanan & S. H. Kapadia JUDGMENT:
JUDGMENT O R D E R This Appeal is filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), Eastern Bench, Kolkata dated 26th June, 2002.
This Appeal is only against that portion of the Judgment where the Tribunal has held that the extended period of limitation was not available to the Department as classification lists filed by the assessee were duly approved from time to time.
This Court in the case of O.K. Play (India) Ltd. vs. CCE, Delhi- III, (Gurgaon) reported in 2005 (66) RLT 657 (SC) held that in cases where classification list filed by the assessees have been duly approved then the extended period of limitation would not be available to the Department. We are in agreement with this view. We, therefore, see no infirmity in the impugned Judgment. We see no reason to interfere.
The Appeal stands dismissed. There will be no order as to costs.