In Brief
The Supreme Court dismissed the appeal of a textile manufacturer challenging Central Excise duty demands spanning 1981-1985. The manufacturer had sought writ relief claiming goods cleared for internal consumption were not subject to excise duty. During litigation, it voluntarily executed provisional assessment bonds (Form B-13) with bank guarantees. After the High Court disposed of the writ petitions, authorities finalized the provisional assessments and raised demands. The Court held the manufacturer could not simultaneously invoke interim relief conditional on provisional assessment bonds while later denying submission to that process. The demand was not barred by limitation, as provisional assessment procedure under Rule 9B had been followed, making Section 11A notice unnecessary.
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