<h1>Supreme Court Rules Against Appellant: Labeling Products to Evade Excise Duties Confirmed as Deliberate Tax Evasion.</h1> In a Supreme Court case, an appellant argued that a letter sent to the Central Excise Department in 1994 demonstrated transparency and negated claims of evading duty, as no show cause notice was issued within the statutory period. The letter detailed the appellant's activities and requested guidance on compliance. However, the court found evidence of deliberate evasion, as the appellant labeled products as 'thinner' instead of 'solvent' to avoid excise duties. The court upheld the demand against the appellant, confirming that the actions were intended to evade tax obligations.