insc-2025-1297 — Lipi Boilers Ltd. Through Its Chief ... vs The Commissioner Of Central Excise, ...

Practice Areas

AB of the Act, 1944 AC of the Act, 1944 Bureau of Indian Standards Act, 2016 Central Excise Act, 1944 Central Excise Tariff Act, 1985 Central Excises and Salt Act Central Goods and Services Tax Act, 2017 Central Sales Tax Act, 1956 Companies Act, 1956 Competition Act, 2002 Consumer Protection Act, 2019 Customs Act, 1962 Customs Tariff Act, 1975 Duties specified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 First Schedule to the Central Excise Tariff Act, 1985 General Clause Act General Clauses Act, 1897 Industries (Development and Regulation) Act, 1951 Monopolies and Restrictive Trade Practices Act, 1969 Motor Vehicles Act, 1988 Privy Council referred to both Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938 Sale of Goods Act, 1930 Sales of Goods Act, 1930 Schedule to the Central Excise Tariff Act, 1985 Second Schedule to the Central Excise Tariff Act, 1985 Small and Medium Enterprises Development Act, 2006 Transfer of Property Act, 1882

Judges (2)

J.B. Pardiwala Delivered Sandeep Mehta Coram

Parties (2)

Lipi Boilers Ltd. Appellant The Commissioner of Central Excise, Aurangabad Respondent

Summary

Central excise duty dispute on whether the value of duty-paid bought-out items delivered directly at the buyer's site should be included in the assessable value of boilers cleared in CKD condition. The Supreme Court allowed the appeals, holding such items are not includable and the show cause notice under extended limitation was invalid due to lack of wilful suppression.

What was the outcome of Lipi Boilers Ltd. Through Its Chief ... vs The Commissioner Of Central Excise...?

Central excise duty dispute on whether the value of duty-paid bought-out items delivered directly at the buyer's site should be included in the assessable value of boilers cleared in CKD condition. Th...

Statutes Cited

AB of the Act, 1944

AC of the Act, 1944

Bureau of Indian Standards Act, 2016

s 2(14)

Central Excise Act, 1944

s 11A(1) s 35L(1)(b) s 4

Central Excise Tariff Act, 1985

Central Excises and Salt Act

s 3

Central Goods and Services Tax Act, 2017

s 2(52)

Central Sales Tax Act, 1956

s 2(d)

Companies Act, 1956

s 2

Competition Act, 2002

s 2(i)

Consumer Protection Act, 2019

s 2(21)

Customs Act, 1962

s 2(22)

Customs Tariff Act, 1975

s 3

Duties specified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985

First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985

First Schedule to the Central Excise Tariff Act, 1985

General Clause Act

s 3(36)

General Clauses Act, 1897

s 3(26) s 3(36)

Industries (Development and Regulation) Act, 1951

Monopolies and Restrictive Trade Practices Act, 1969

s 2

Motor Vehicles Act, 1988

s 2(13)

Privy Council referred to both Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Sale of Goods Act, 1930

s 2(7)

Sales of Goods Act, 1930

Schedule to the Central Excise Tariff Act, 1985

Second Schedule to the Central Excise Tariff Act, 1985

Small and Medium Enterprises Development Act, 2006

Transfer of Property Act, 1882

s 3

Cases Cited (11)

IN (11)

(1980) 2 SCC 410 (1984) 1 SCC 467 (1995) 2 SCC 372 (1995) 3 SCC 23 (1997) 1 SCC 203 (1998) 1 SCC 400 (2007) 10 SCC 337 (2009) 4 SCC 658 2024 INSC 880 2025 INSC 1130 2025 INSC 1297

Cited By (1)

insc-2025-1297

Lipi Boilers Ltd. Through Its Chief ... vs The Commissioner Of Central Excise, ...