https://www.taxtmi.com/caselaws?id=85013 A show cause notice alleging only that an assessee had wilfully availed of wrong notional higher credit, without alleging fraud, collusion, suppression of facts or wilful misstatement, does not attract the proviso to Section 11A of the Central Excise Act, 1944. On that footing, the extended limitation and any special competence tied to the proviso were not in issue, and the Superintendent or Assistant Collector remained competent to issue the notice within six months. The dispute was therefore required to be examined on merits, and penalty was viewed as not called for on the facts. en-us Fri, 01 Dec 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85013 A show cause notice alleging only that an assessee had wilfully availed of wrong notional higher credit, without alleging fraud, collusion, suppression of facts or wilful misstatement, does not attract the proviso to Section 11A of the Central Excise Act, 1944. On that footing, the extended limitation and any special competence tied to the proviso were not in issue, and the Superintendent or Assistant Collector remained competent to issue the notice within six months. The dispute was therefore required to be examined on merits, and penalty was viewed as not called for on the facts. Case-Laws Central Excise Fri, 01 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85013