https://www.taxtmi.com/caselaws?id=72272 The Tribunal majority held that the date of knowledge by the Department is not relevant for issuing a Show Cause Notice under Section 11A of the Central Excise Act, allowing a five-year period for cases involving fraud, collusion, or suppression of facts. They concluded that a notice issued beyond six months from the date of knowledge is not barred by limitation. In dissent, A.C.C. Unni argued for the relevance of the date of knowledge, citing precedent, but the majority decision prevailed. en-us Mon, 04 Oct 1999 00:00:00 +0530 Mon, 16 May 2011 17:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72272 The Tribunal majority held that the date of knowledge by the Department is not relevant for issuing a Show Cause Notice under Section 11A of the Central Excise Act, allowing a five-year period for cases involving fraud, collusion, or suppression of facts. They concluded that a notice issued beyond six months from the date of knowledge is not barred by limitation. In dissent, A.C.C. Unni argued for the relevance of the date of knowledge, citing precedent, but the majority decision prevailed. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72272