M/S. NIZAM SUGAR FACTORY vs COLLECTOR OF CENTRAL EXCISE, A.P. — C.A. No. 2747/2001

Summary: C.A. No. 002747/2001 - M/S. NIZAM SUGAR FACTORY v. COLLECTOR OF CENTRAL EXCISE, A.P. On 20 April 2006, the Supreme Court accepted Civil Appeals Nos. 2747/2001 and 6261/2003 filed by Nizam Sugar Factory, setting aside the impugned orders on the question of limitation only. The Court found no suppression of facts because when the first SCN was issued, all relevant facts regarding impure carbon dioxide production were known to authorities; subsequent SCNs based on the same facts could not invoke extended limitation under Section 11A. All duty demands and penalties were dropped, while classification and marketability questions were left open. This case analysis is maintained by casestatus.in based on publicly available court records.