Case Law Analysis
|Supreme Court of India
Section 11A, Central Excise Act - Extended Limitation Requires Explicit Wilful-Suppression Allegation | Job-Work Vehicle Assessment : SC
Supreme Court ruled the Central Excise Department cannot invoke the proviso to Section 11A to reopen assessments without a specific allegation of wilful suppression of valuation. The decision curtails the department’s ability to extend the limitation period, shielding job-work vehicle manufacturers from retrospective tax claims.