COMMISSIONER OF CUSTOMS AND C.E.NAGPUR vs. M/S. ISPAT INDUSTRIES LTD
C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4
91,700/-) and I order
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Page 6
JUDGMENT
recovery of the same from them under Rule 9(2) of
the Central Excise Rules, 1944 read with Section
38A of the Central Act, 1944 and the first proviso to
Section 11A of the Central Excise Act, 1944 by
invoking extended period of limitation of five years.
(iii)
I impose Penalty