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2003 (12) TMI 58 - SCH - Central ExciseDuty demand - Suppression of facts - whether the alleged suppression made by the appellant was bona fide or not - Held that:- It is urged on behalf of the appellant that in fact there was no suppression and the non-disclosure was a bona fide one. The learned Counsel contends that the Tribunal has committed certain factual errors and has not considered the then existing trade practice as well as the fluid legal position then existing - if the appellant is aggrieved against that part of the order, it is open to him to move the Tribunal under Section 35C of the Act. In case such an application is filed by the appellant herein, the same msay be entertained and decided on merits by the Tribunal - Decided in favour of assessee.
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