M/S CADILA LABORATORIES PVT. LTD. versus C.C.E. VADODARA

M/S CADILA LABORATORIES PVT. LTD. versus C.C.E. VADODARA

The demand for excise duty failed as Revenue did not establish marketability of the intermediate products; the extended limitation period under Section 11-A was unavailable as there was no deliberate suppression or fraud.

Parties
Appellant: Cadila Laboratories Pvt. Ltd.; Respondent: C.C.E. Vadodara
Jurisdiction
India
Judgment Date
13 February 2003
Procedural Posture
Civil Appeal / Final Appeal Judgment
Outcome
appeals allowed
Legal Topics
Excise Duty, Intermediate Products, Marketability, Burden of Proof, Extended Period Limitation
Tax Law Excise Duty Intermediate Products Marketability Burden of Proof Extended Period Limitation

Case Brief

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Parties

Cadila Laboratories Pvt. Ltd.

Appellant

C.C.E. Vadodara

Respondent

Procedural Posture

Civil Appeal / Final Appeal Judgment

Legal Issues

  1. 1 Whether excise duty is payable on intermediate products manufactured in crude and unstable form.
  2. 2 Whether the extended period under Section 11-A of Central Excise and Salt Act, 1944, is available to the Revenue.

Ratio Decidendi

The demand for excise duty failed as Revenue did not establish marketability of the intermediate products; the extended limitation period under Section 11-A was unavailable as there was no deliberate suppression or fraud.

Court Disposition

appeals allowed

Orders

  • Show cause notices and demands for excise duty are set aside.
  • No order as to costs.