COMMISSIONER, CENTRAL EXCISE, MEERUT versus M/S. MONSANTO MANUFACTURE PVT. LTD.

COMMISSIONER, CENTRAL EXCISE, MEERUT versus M/S. MONSANTO MANUFACTURE PVT. LTD.

The Tribunal and Supreme Court found that the sourcing agreement was fully disclosed to the Department from March-April 1995, there was no direct or indirect additional consideration, and therefore no suppression of material facts. The show-cause notice dated 27.03.2000 was barred by limitation under Section 11A, and the Department's appeals were without merit.

Parties
Appellant: Commissioner, Central Excise, Meerut; Respondent: M/s. Monsanto Manufacture Pvt. Ltd.
Jurisdiction
India
Judgment Date
26 November 2010
Procedural Posture
Civil Appeal / Supreme Court Final Judgment on Appeal From the Customs Excise & Gold (control) Appellate Tribunal
Outcome
Appeals dismissed
Legal Topics
Central Excise, Limitation, Suppression of Facts, Show Cause Notice
Tax Law Central Excise Limitation Suppression of Facts Show Cause Notice

Case Brief

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Parties

Commissioner, Central Excise, Meerut

Appellant

M/s. Monsanto Manufacture Pvt. Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment on Appeal From the Customs Excise & Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether the assessee suppressed material facts justifying invocation of extended limitation under Section 11A of the Central Excise Act, 1944
  2. 2 Whether M/s. Monsanto Manufacture Pvt. Ltd. received any direct or indirect consideration over and above the agreed price in the sourcing agreement
  3. 3 Whether the show-cause notice issued was barred by limitation

Ratio Decidendi

The Tribunal and Supreme Court found that the sourcing agreement was fully disclosed to the Department from March-April 1995, there was no direct or indirect additional consideration, and therefore no suppression of material facts. The show-cause notice dated 27.03.2000 was barred by limitation under Section 11A, and the Department's appeals were without merit.

Court Disposition

Appeals dismissed

Orders

  • The appeals are dismissed.