https://www.taxtmi.com/caselaws?id=98874 Allegations in a show cause notice must specifically disclose wilful misstatement or suppression before the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 can be invoked. On the facts, the notice alleged clearance without licence, without classification or price lists, without records, without Departmental intimation, and without a small-scale exemption declaration, but the Tribunal found no allegation of wilful misstatement or suppression. That assessment turned on appreciation of the notice contents and was treated as a finding of fact. Accordingly, no referable question of law arose and the Revenue's reference application was rejected. en-us Fri, 24 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98874 Allegations in a show cause notice must specifically disclose wilful misstatement or suppression before the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 can be invoked. On the facts, the notice alleged clearance without licence, without classification or price lists, without records, without Departmental intimation, and without a small-scale exemption declaration, but the Tribunal found no allegation of wilful misstatement or suppression. That assessment turned on appreciation of the notice contents and was treated as a finding of fact. Accordingly, no referable question of law arose and the Revenue's reference application was rejected. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98874