Judgment briefs
Supreme Court of India

Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad

Central Excise Act, 1944 – ss.4, 11A – Excise Duty

Allowed
Court
Supreme Court of India
Decided
10 Nov 2025
Citation
[2025] 11 S.C.R. 578
Case no.
CIVIL APPEAL No. 856/2011
Bench
J.b. Pardiwala, Sandeep Mehta

Issue for consideration

Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD) condition, for the duty; and whether the show cause notice is legal and valid under the extended limitation period as provided under the proviso to s.11A(1) of the Central Excise Act, 1944.

Judgment PDF: Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
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