https://www.taxtmi.com/caselaws?id=210130 The appeal was allowed, and the impugned order set aside by the Court due to the Commissioner (Appeals) not considering the relevant averments in the show cause notice regarding the ground for invoking the extended period of limitation. The Court emphasized the necessity of establishing wilful mis-declaration or suppression of facts for invoking extended periods and directed the Commissioner (Appeals) to evaluate all facts during the hearing. The judgment underscored the importance of proper scrutiny of facts and grounds in show cause notices to ensure legal sustainability of decisions. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210130 The appeal was allowed, and the impugned order set aside by the Court due to the Commissioner (Appeals) not considering the relevant averments in the show cause notice regarding the ground for invoking the extended period of limitation. The Court emphasized the necessity of establishing wilful mis-declaration or suppression of facts for invoking extended periods and directed the Commissioner (Appeals) to evaluate all facts during the hearing. The judgment underscored the importance of proper scrutiny of facts and grounds in show cause notices to ensure legal sustainability of decisions. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210130