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2008 (6) TMI 211 - HIGH COURT OF UTTARAKHAND AT NAINITALWhether wilfully non-furnishing of information and non-obtaining of Central Excise Licence will not constitute suppression of facts on the part of the party (respondent company) and consequently the demand w.e.f. 22-1-1991 should not be time barred? Held that:- Having considered submissions of learned counsel for the parties this Court is of the view that the information given on 22-1-1991, to the Inspector of the Range with regard to which he had no jurisdiction in the matter, cannot be said to be information to the office of Assistant Collector, Central Excise. Therefore, the observation of CESTAT that no concealment was made by the assessee is erroneous in law. The point of reference stands answered accordingly, in favour of the Revenue.
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