Supreme Court dismisses SLP on Section 11A proviso, High Court rules no wilful suppression. The Supreme Court dismissed the Special Leave Petition regarding the applicability of the proviso to Section 11A of the Central Excises & Salt Act, ...
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Supreme Court dismisses SLP on Section 11A proviso, High Court rules no wilful suppression.
The Supreme Court dismissed the Special Leave Petition regarding the applicability of the proviso to Section 11A of the Central Excises & Salt Act, 1944 due to condonation of delay. The High Court held that there was no wilful suppression of facts by the assessee, rendering the proviso inapplicable. Consequently, the High Court quashed the show cause notice, clarifying that the challenge was limited to the proviso's applicability and not the notice issued within 6 months.
The Supreme Court condoned the delay and dismissed the Special Leave Petition (S.L.P.) regarding the applicability of the proviso to Section 11A of the Central Excises & Salt Act, 1944 in relation to a show cause notice dated 4-1-1993. The High Court concluded that there was no wilful suppression of facts by the assessee, making the proviso inapplicable. The High Court quashed the show cause notice but clarified that the challenge was only to the proviso's applicability, not the notice within 6 months of its issuance.
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