Supreme Court dismisses appeal on Section 11A, Central Excise Act, finding no suppression of facts. The Supreme Court dismissed the appeal related to Section 11A proceedings under the Central Excise Act, 1944, as the respondent was found not to have ...
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Supreme Court dismisses appeal on Section 11A, Central Excise Act, finding no suppression of facts.
The Supreme Court dismissed the appeal related to Section 11A proceedings under the Central Excise Act, 1944, as the respondent was found not to have suppressed any material fact. The Court held that invoking Section 11A was not justified and left the interpretation of exemption Notification No. 32/99-C.E. for future examination.
The Supreme Court of India in 2017 (4) TMI 1543 - SC Order, with Mr. J. Chelameswar and Mr. S. Abdul Nazeer, JJ., condoned delay in an appeal related to Section 11A proceedings under the Central Excise Act, 1944. The Court found that the respondent did not suppress any material fact, so invoking Section 11A was not justified. The appeal was dismissed, but the interpretation of exemption Notification No. 32/99-C.E. was left for examination in a future case.
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