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2009 (10) TMI 441 - AT - Central ExciseSuppression of facts- The show-cause notice had not alleged that the assessee had evaded payment of duty by way of fraud, collusion, willful mis-statement/suppression of fact or contravention of any provision of the Act/Rules with intent to evade payment of duty. Without specific allegation of any of the ingredients of the proviso to Section 11A(1), the proviso could not be invoked. Held that- It should have been alleged that the noticee contravened provisions of law with intent to evade payment of duty. Fraud, collusion, suppression and mis-statement are expressions nowhere found in the show-cause notice. Thus, the proviso to Section 11A(1) of the Act was wrongly applied to this case. The entire demand of duty is hit by limitation. The impugned order is set aside and these appeals are allowed.
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