Supreme Court dismisses appeal due to late excise duty notice without intent to evade payment. No costs awarded.

The Supreme Court dismissed the appeal as the excise duty notice was issued beyond the six-month limit and did not allege intent to evade payment. No costs were awarded.

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The Supreme Court dismissed the appeal as the notice for excise duty was issued after the permissible period of six months, without alleging intent to evade payment. No costs were awarded. (1996 (12) TMI 52 - SC Order)

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