https://www.taxtmi.com/caselaws?id=44165 Invocation of the extended limitation period under the proviso to section 11A depended on a valid finding of suppression and wilful misstatement. The Tribunal had treated the Collector's finding on those facts as uncontroverted and, on that basis, upheld the limitation objection against the assessee. The Supreme Court noted that the finding had in fact been specifically disputed before the Tribunal, and held that the correctness of that conclusion went to the root of the limitation issue. The finding was therefore set aside for fresh consideration, and the matter was remitted to the Tribunal for decision on that limited question. en-us Wed, 01 Nov 1995 00:00:00 +0530 Wed, 23 Jun 2010 14:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44165 Invocation of the extended limitation period under the proviso to section 11A depended on a valid finding of suppression and wilful misstatement. The Tribunal had treated the Collector's finding on those facts as uncontroverted and, on that basis, upheld the limitation objection against the assessee. The Supreme Court noted that the finding had in fact been specifically disputed before the Tribunal, and held that the correctness of that conclusion went to the root of the limitation issue. The finding was therefore set aside for fresh consideration, and the matter was remitted to the Tribunal for decision on that limited question. Case-Laws Central Excise Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44165