https://www.taxtmi.com/caselaws?id=43990 The Supreme Court dismissed the Special Leave Petition regarding the applicability of the proviso to Section 11A of the Central Excises & Salt Act, 1944 due to condonation of delay. The High Court held that there was no wilful suppression of facts by the assessee, rendering the proviso inapplicable. Consequently, the High Court quashed the show cause notice, clarifying that the challenge was limited to the proviso's applicability and not the notice issued within 6 months. en-us Tue, 28 Feb 1995 00:00:00 +0530 Tue, 22 Jun 2010 12:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43990 The Supreme Court dismissed the Special Leave Petition regarding the applicability of the proviso to Section 11A of the Central Excises & Salt Act, 1944 due to condonation of delay. The High Court held that there was no wilful suppression of facts by the assessee, rendering the proviso inapplicable. Consequently, the High Court quashed the show cause notice, clarifying that the challenge was limited to the proviso's applicability and not the notice issued within 6 months. Case-Laws Central Excise Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43990