COMMISSIONER OF CENTRAL EXCISE, MUMBAI vs ESSEL PROPACK LTD. — C.A. No. 2804 - 2806/2004

Summary of C.A. No. 002804-002806/2004 On October 11, 2006, the Supreme Court dismissed the Commissioner of Central Excise's civil appeals against Essel Propack Ltd., finding no merit in the Department's challenge to the Tribunal's decision. The Court upheld the Tribunal's factual finding that the Department was not entitled to invoke the extended period of limitation under Section 11-A of the Central Excise Act, as the assessee had filed detailed invoices with its RT 12 return in May 1996. While the Court acknowledged Essel Propack's earlier concession regarding Rs.11,08,036 in wrongful MODVAT credit avoidance and confirmed that payment had already been made, the dismissal did not affect this payment obligation. This case analysis is maintained by casestatus.in based on publicly available court records.