M/S.HYDERABAD POLYMERS (P)LTD. vs COMMNR.OF CENT.EXCISE,HYD. — C.A. No. 3667/1998

Summary The Supreme Court allowed Hyderabad Polymers' appeal against the Appellate Tribunal's order (dated 24 Feb 1998) concerning central excise duty on HDPE woven tubular fabrics. The Court held that the extended period of limitation under Section 11A was not available because an earlier Show Cause Notice on an identical issue and amount had been dropped by the Department, meaning no wilful suppression could be established. The Tribunal's decision was set aside with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.