COLLECTOR OF CENTRAL EXCISE, ALLAHABAD vs M/S. TRIVENI SHEET GLASS WORKS LTD. — C.A. No. 3426/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010043872000

Filing Date

08-Mar-2000

Registration No

C.A. No. 3426/2000

Diary Number

4387/2000

Order Date

05-May-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE, ALLAHABAD

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. TRIVENI SHEET GLASS WORKS LTD.

    Adv. PRAVEEN KUMAR

Case History

  1. Case disposedDisposed

  2. 05-May-2005

    ROP - of Main CaseView PDF

  3. 04-May-2005

    ROP - of Main CaseView PDF

  4. 08-Mar-2000

    Case filed

    Registration No. C.A. No. 3426/2000

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 003426/2000 Outcome: The Supreme Court dismissed the Collector of Central Excise's appeal with no order as to costs, upholding CEGAT's decision that the extended period of limitation under Section 11A of the Central Excise Act, 1944 was unavailable. Reasoning: The Court agreed with CEGAT's finding that the Department had no valid grounds to claim extended limitation. Since charges for secondary packing were disclosed to the Department as early as 1994, yet a show cause notice was only issued on 21st September 1999 (claiming duty from March 1994-June 1995), the Court found no reason why timely action wasn't taken. The Court rejected the Department's suppression argument. Next Steps: None indicated; case concluded. This case analysis is maintained by casestatus.in based on publicly available court records.

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