Audi Automobiles & Ors v. Commissioner of Central Excise and Service Tax, Indore
2026 INSC 85813 August 202615 min read
Legal Review and Analysis of Audi Automobiles & Ors vs Commissioner of Central Excise and Service Tax, Indore 2026 INSC 858
Extended limitation under Section 11A cannot be invoked when the department had knowledge of the facts and the assessee's omission was not wilful.
Case Snapshot
- Case Name
- Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore
- Citation
- 2026 INSC 858
- Bench
- Justice K. Vinod Chandran and Justice J.B. Pardiwala
- Date of Judgment
- August 13, 2026
- Area of Law
- Central Excise, Valuation, Limitation, Penalty
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