https://www.taxtmi.com/caselaws?id=82025 The Tribunal ruled that the failure to declare certain excisable goods, Splints & Veneers, constituted non-compliance with Tariff Item 68. The applicants' argument of no suppression of material facts was rejected as they failed to disclose all manufacturing activities as required. The Tribunal found no new legal questions regarding the Registration Certificate of a Small Scale Industries Unit. Regarding the demand for the period 1984-85, the Tribunal held that the addendum did not introduce new elements and was a continuation of the original notice, leading to the dismissal of the Reference Application. en-us Wed, 15 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82025 The Tribunal ruled that the failure to declare certain excisable goods, Splints & Veneers, constituted non-compliance with Tariff Item 68. The applicants' argument of no suppression of material facts was rejected as they failed to disclose all manufacturing activities as required. The Tribunal found no new legal questions regarding the Registration Certificate of a Small Scale Industries Unit. Regarding the demand for the period 1984-85, the Tribunal held that the addendum did not introduce new elements and was a continuation of the original notice, leading to the dismissal of the Reference Application. Case-Laws Central Excise Wed, 15 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82025