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        Central Excise

        1995 (1) TMI 100 - SCH - Central Excise

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        Supreme Court Remits Matter on Section 36(2) Proviso, Appeal Allowed The Supreme Court disagreed with the Tribunal's order, remitting the matter for determination on the application of the 3rd proviso of Section 36(2) ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Supreme Court Remits Matter on Section 36(2) Proviso, Appeal Allowed

                                The Supreme Court disagreed with the Tribunal's order, remitting the matter for determination on the application of the 3rd proviso of Section 36(2) regarding suppression. The appeal was allowed with no costs.


                                The Supreme Court disagreed with the Tribunal's order, stating that in cases of suppression, only the 3rd proviso of Section 36(2) applies, allowing a larger period of five years for Revenue. The matter was remitted to the Tribunal to determine if there was suppression and which proviso of Section 36(2) applies. The appeal was allowed with no costs.
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