1997 (8) TMI 127

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....ts. [Order per : G.A. Brahma Deva, Member (J)]. - This reference application is filed by the department against Final Order No. 88/97-D, dated 27-1-1997 (Appeal No. 470/89-D). 2. According to the department, following question is required to be referred to the High Court for its considered opinion :- "Whether extended time limit for issue of show cause notice (issued on 28-11-1984) would....

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....hat show cause notice was issued raising demand even beyond the period of five years. However, the Additional Collector restricted the demand for the period of 5 years without examining the case whether the appellants have suppressed the facts to invoke larger period. Further it observed that in the show cause notice, there was no specific allegation of suppression of facts as envisaged under Sect....