1995 (3) TMI 100 - SC - Central Excise

Extract:
.......ion by one to do what he might have done and not that he must have done, does not render it suppression. 5.In the result this appeal succeeds and is allowed. The matter is remitted back to the Authority for determining the turnover of the assessee in respect of only that period which is within six months from the date of issue of show cause notice.