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2009 (5) TMI 13 - SC - Central ExciseSCN issued proposing demand and penalty - exemption under Notification No.202/88 - If on the materials produced by the parties, the Tribunal had arrived at a finding of fact that there had been no suppression on the part of the appellant after 22nd January, 1991, the question of invoking the extended period of jurisdiction did not arise - SCN dated 28th March, 1994 issued after the expiry of the period prescribed u/s 11A, was clearly barred by limitation - whether a party is guilty of suppression of fact or not is essentially a question of fact. It does not per se give rise to substantial question of law per se.
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