M/S. ANAND NISHIKAWA COMPANY LTD. vs COMMISSIONER OF CENTRAL EXCISE, MEERUT — C.A. No. 3158/2000

Summary of C.A. No. 003158/2000: Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise, Meerut The Supreme Court allowed the appellant's appeal, holding that the extended five-year limitation period under Section 11A's proviso was not available to the revenue authorities. The court found no "suppression of facts" by the manufacturer regarding rubber profile classification, as the excise department had inspected the products, collected samples, and continuously approved the classification lists, while a manufacturing flow-chart mentioning post-forming processes was submitted in 1990. Accordingly, the demand was restricted to six months prior to the October 1995 show cause notice instead of five years. This case analysis is maintained by casestatus.in based on publicly available court records.