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<h1>Revenue's Section 35G(1) Application Rejected for Lack of Allegations</h1> The Tribunal rejected the Revenue's application under Section 35G(1) of the Central Excise Act, 1944 as the show cause notice did not contain allegations ... Reference to High Court - Finding of facts vis-a-vis Question of law The Revenue filed an application under Section 35G(1) of the Central Excise Act, 1944 for reference of a question of law regarding the suppression of facts. The Tribunal found that the show cause notice lacked allegations of wilful misstatement or suppression, so the extended period of 5 years could not be invoked. Therefore, the reference application filed by the Revenue was rejected.
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