M/S. INDIAN REFRIGERATION INDUSTRIES vs COMMNR. OF CENTRAL EXCISE, DELHI — C.A. No. 4014 - 4015/2001

Summary: M/S. Indian Refrigeration Industries v. Commissioner of Central Excise, Delhi Case No.: CA 4014-4015/2001 | Date: 06/09/2006 The Supreme Court allowed the appeals and dropped the demand for Rs. 5,91,400/- in excise duty for the financial year 1978-1979. The Court found that the show cause notice issued on 4 March 1980 was issued beyond the six-month limitation period prescribed under Rule 10(1) of the Central Excise Rules, 1944, making it time-barred. The Court clarified that assessments framed before approval of the classification list (17 December 1979) cannot be treated as provisional without following Rule 9B procedure, overruling the Tribunal's reliance on older precedent. Each party bears its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.