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2007 (10) TMI 308 - HIGH COURT OF MADHYA PRADESH AT JABALPURWhether the Tribunal justified in law by expressing opinion that extended period of limitation as postulated u/s 11 A of the Central Excise Act, 1944 is not attracted despite the factum there has been suppression of material fact arising out of the confessional statement made by the Chief Executive of the Assessee Company? Held that:- Regard being had to the obtaining factual matrix and the law governing the field and keeping in view the solitary bald statement of the officer of the assessee we are our considered opinion that this is not a fit case to issue a direction to the Tribunal to refer the question of law as mentioned in the petition. Appeal dismissed.
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