SUCHITRA COMPONENTS LTD. versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR

SUCHITRA COMPONENTS LTD. versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR

Assessee is liable to pay duty from the date of issue of the show cause notice and not from an earlier date as ordered by the Tribunal, as per Mysore Electricals Industries Ltd. judgment.

Parties
Appellant: Suchitra Components Ltd.; Respondent: Commissioner of Central Excise, Guntur
Jurisdiction
India
Judgment Date
17 January 2007
Procedural Posture
Civil Appeal / Final Disposal
Outcome
appeal allowed
Legal Topics
Excise Duty, Retrospective Application of Circulars
Tax Law Excise Duty Retrospective Application of Circulars

Case Brief

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Parties

Suchitra Components Ltd.

Appellant

Commissioner of Central Excise, Guntur

Respondent

Procedural Posture

Civil Appeal / Final Disposal

Legal Issues

  1. 1 Date from which excise duty liability arises for assessee under Central Excise Act, 1944

Ratio Decidendi

Assessee is liable to pay duty from the date of issue of the show cause notice and not from an earlier date as ordered by the Tribunal, as per Mysore Electricals Industries Ltd. judgment.

Court Disposition

appeal allowed

Orders

  • Appellant is liable to pay the duty from 29.8.1990, i.e., from the date of issue of the show cause notice and not from 1.3.1990 as ordered by the Tribunal.
  • No costs.