https://www.taxtmi.com/caselaws?id=82750 The Tribunal held that a Superintendent of Central Excise is not competent to issue a show cause notice within six months for the demand of duty if the non-levy or short-levy is due to fraud, collusion, or wilful misstatement of facts. The Tribunal referred the matter to the High Court for clarification due to conflicting interpretations. The issue of interpreting the ingredients of fraud, collusion, suppression, or misstatement under Section 11A(1) was discussed, emphasizing that both substitutions in the proviso must be applied together. The Tribunal directed the Registry to send the order to the High Court for further guidance. en-us Fri, 04 Dec 1992 00:00:00 +0530 Thu, 07 Jul 2011 11:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82750 The Tribunal held that a Superintendent of Central Excise is not competent to issue a show cause notice within six months for the demand of duty if the non-levy or short-levy is due to fraud, collusion, or wilful misstatement of facts. The Tribunal referred the matter to the High Court for clarification due to conflicting interpretations. The issue of interpreting the ingredients of fraud, collusion, suppression, or misstatement under Section 11A(1) was discussed, emphasizing that both substitutions in the proviso must be applied together. The Tribunal directed the Registry to send the order to the High Court for further guidance. Case-Laws Central Excise Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82750