https://www.taxtmi.com/caselaws?id=43584 The Supreme Court upheld the High Court's decision that the show cause notice issued by the Collector of Central Excise was within the period of limitation as per Section 35A(3)(b) and Section 35A(4) of the Central Excises & Salt Act, 1944. The Court clarified the reconciliation of the provisions and confirmed the validity of the proceedings initiated by the Collector, emphasizing the applicability of the extended period of limitation under Section 11A in cases of fraud, suppression, or collusion. The Court distinguished previous decisions cited by the petitioner and affirmed the outcome without further interpretation of Section 35A. en-us Tue, 06 Nov 1990 00:00:00 +0530 Sat, 19 Jul 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43584 The Supreme Court upheld the High Court's decision that the show cause notice issued by the Collector of Central Excise was within the period of limitation as per Section 35A(3)(b) and Section 35A(4) of the Central Excises & Salt Act, 1944. The Court clarified the reconciliation of the provisions and confirmed the validity of the proceedings initiated by the Collector, emphasizing the applicability of the extended period of limitation under Section 11A in cases of fraud, suppression, or collusion. The Court distinguished previous decisions cited by the petitioner and affirmed the outcome without further interpretation of Section 35A. Case-Laws Central Excise Tue, 06 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43584