https://www.taxtmi.com/caselaws?id=88977 The Tribunal upheld the decision rejecting the appellant's arguments regarding clandestine removal of goods and small-scale exemption claim. However, a legal question arose on the time-barred show cause notice under Section 11A(1) of the Central Excise Act, leading to conflicting Tribunal decisions. Consequently, the Tribunal directed both parties to prepare a statement of facts for a High Court reference to resolve the legal uncertainty on the limitation issue. en-us Mon, 08 Dec 1997 00:00:00 +0530 Thu, 22 Sep 2011 16:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88977 The Tribunal upheld the decision rejecting the appellant's arguments regarding clandestine removal of goods and small-scale exemption claim. However, a legal question arose on the time-barred show cause notice under Section 11A(1) of the Central Excise Act, leading to conflicting Tribunal decisions. Consequently, the Tribunal directed both parties to prepare a statement of facts for a High Court reference to resolve the legal uncertainty on the limitation issue. Case-Laws Central Excise Mon, 08 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88977