https://www.taxtmi.com/caselaws?id=43682 Extended limitation under the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944 may be invoked only where the material indicates fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. On the facts alleged, including private records, inter-unit transfers, and non-accountal of clinker and cement, the Court held that whether the transfers were within the knowledge or consent of excise authorities required factual investigation by the departmental authority. The show cause notice was therefore not quashed at the threshold, and the writ petition was not maintainable at that stage. en-us Thu, 09 Sep 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43682 Extended limitation under the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944 may be invoked only where the material indicates fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. On the facts alleged, including private records, inter-unit transfers, and non-accountal of clinker and cement, the Court held that whether the transfers were within the knowledge or consent of excise authorities required factual investigation by the departmental authority. The show cause notice was therefore not quashed at the threshold, and the writ petition was not maintainable at that stage. Case-Laws Central Excise Thu, 09 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43682