1999 (2) TMI 538

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..... ndents. [Order per : Gowri Shankar, Member (T)]. -  In the impugned order the Collector has held that the notice could not invoke extended period of five years contained in the proviso to Section 11A of the Act and dropped the proceedings initiated against the assessee. The notice alleged that the provision of Rule 173H would not be available to the goods cleared because the activities unde .....

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..... p; judgments relied upon the Collector do not apply because the assessee indulged in duty evasion intentionally. 3.  It is not possible, even viewing with the maximum latitude to conclude that any of these three points relate to the question of limitation. The Collector dropped the proceedings not on his finding that the practice followed by the assessee was within the scope of Rule 137H but .....

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..... ss. Section 35B provides for the Board or Collector (now Commissioner) to refer to the Tribunal for determination points arising out of the decision or order as may be specified. A vague statement that the Collector should have taken into account various issues (without even attempting to indicate what he has not taken into account) falls far short of this requirement. 5.  We therefore see n .....

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