2006 (4) TMI 125 - SC - Central Excise

Whether in a particular set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any Act

Held that:- As the assessee had disclosed all the relevant facts and where the facts were already known to both the parties the omission by one to do what he might have done by itself does not render or amount to suppression of facts. Appeal dismissed.