COMMISSIONER OF CENTRAL EXCISE, INDORE vs M/S. RAYMOND LTD. THR. ITS DIRECTOR — C.A. No. 3896 - 3898/2009

Case Summary: Commissioner of Central Excise, Indore v. M/S. Raymond Ltd. The Supreme Court dismissed the Commissioner's appeal challenging the Appellate Tribunal's order regarding excise demands against Raymond Ltd. The Tribunal held that excise proceedings initiated under Section 11A of the Central Excise Act must commence within six months from the relevant date; since the department possessed knowledge of the sales policy and sales agreement basis for demands since 1997 but raised demands only after five years, no suppression or mis-statement could justify extended limitation periods. The Court upheld this factual finding as legally sound, finding no substantial question of law error. This case analysis is maintained by casestatus.in based on publicly available court records.