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1997 (7) TMI 150 - SC - Central ExciseWhether the short payment of duty was by reason of fraud collusion or any wilful misstatement or suppression of facts with intent to evade payment of duty by the respondent? Held that:- The show cause notice dated February 7, 1983, issued by the Superintendent of Central Excise does not indicate that the conditions required for invoking the extended period of limitation envisaged by Section 11A were present in this case. In the circumstances, it must be held that the proceedings initiated against the respondent on the basis of the show cause notice dated February 19, 1983 relating to payment of duty on single yarn manufacturing prior to February 28, 1992 was barred by limitation and were rightly dropped. On that view it is not necessary to go into other questions raised in the appeal. The appeal is, therefore, dismissed.
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