M.K. KOTECHA . vs COMMNR.OF CENT.EXCISE,AURANGABAD — C.A. No. 3638/1999

Case Summary: M.K. Kotecha v. Commissioner of Central Excise, Aurangabad The Supreme Court upheld the department's demand for Rs. 18,34,464 in short-levied excise duty plus penalty, finding that the appellant (a pipe manufacturer) wilfully misdeclared RCC pipe prices as captively consumed goods at cost-basis rates, while actually knowing comparable market prices from government rate analyses. The court held that by using a hybrid valuation approach combining inconsistent proformas and deliberately suppressing knowledge of market comparables, the appellant engaged in wilful misstatement justifying invocation of the extended limitation period under Section 11A(1) of the Central Excise Act. This case analysis is maintained by casestatus.in based on publicly available court records.