Judgment briefs
Supreme Court of India

Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate

Central Excise Act, 1944

Court
Supreme Court of India
Decided
20 Jan 2025
Citation
[2025] 1 S.C.R. 1987
Case no.
CIVIL APPEAL No. 5642/2009
Bench
Abhay S. Oka, Pankaj Mithal

Issue for consideration

Whether while computing excise duty under the Central Excise Act, 1944 products, price of the products can be considered as the sole consideration and whether the revenue was entitled to invoke extended period of limitation u/s.11A(1) of the Act and to levy a penalty u/s.11AC of the Act?

Judgment PDF: Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate
AI judgment summary Incoming

Source: Indian Supreme Court Judgments dataset, AWS Open Data, CC BY 4.0. A brief, not legal advice — read the judgment itself before relying on it.

More from the Supreme Court of India

  1. [2026] 10 S.C.R. 295Service law and pensionary benefits – Claim ofSupreme Court AllowedChhaganbhai Kohyabhai Pateliya and Others v. The State of Gujarat and Others
  2. [2026] 10 S.C.R. 277Tax/Taxation – M.P. Commercial Tax Act, 1994 – Entry Tax Act 1976Supreme Court DismissedAddl. Commr. Commercial Tax & Ors. v. Cadila Health Care Ltd. & Anr.
  3. [2026] 10 S.C.R. 289Code of Criminal Procedure, 1973 – s.482 – Quashing of criminal proceedings arising assaultSupreme Court AllowedSachin Gupta v. The State of Chhattisgarh and Anr.
  4. [2026] 10 S.C.R. 259Circumstantial Evidence – Conviction solely on the basis of, when not justifiedSupreme Court AllowedSantosh Gurung v. State of Sikkim