https://www.taxtmi.com/caselaws?id=43625 The High Court quashed the show cause notice as it was issued beyond the limitation period and lacked grounds for applying the extended limitation under Section 11A of the Act. The judgment stressed the requirement to prove fraud or suppression of facts for the extended limitation to be applicable, emphasizing the significance of factual evidence in such matters. The show cause notice dated 19th/21st September 1990 was deemed without jurisdiction, with each party bearing its costs. en-us Fri, 07 May 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43625 The High Court quashed the show cause notice as it was issued beyond the limitation period and lacked grounds for applying the extended limitation under Section 11A of the Act. The judgment stressed the requirement to prove fraud or suppression of facts for the extended limitation to be applicable, emphasizing the significance of factual evidence in such matters. The show cause notice dated 19th/21st September 1990 was deemed without jurisdiction, with each party bearing its costs. Case-Laws Central Excise Fri, 07 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43625