1996 (9) TMI 263

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....hri S.V. Singh, JDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  This reference application is in respect of this Bench order No. 33CB/95 WRB, dated 20-11-1995, finally disposing of the appellants' appeal holding that in respect of 3 demands, proviso to sub-rule (5) of Rule 56A, whereunder, period of 5 years would be available, could be invoked and it was held that t....

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.... were suppressed which were used for taking credit elsewhere. In the absence of any ingredients of any allegation in the show cause notice, it has been held by the Tribunal in a `number of decisions that extended period under Section 11A cannot be invoked. Same ratio would be available in the case of invoking proviso to Rule 56A, which is identically worded. He would, therefore, plead that a point....