1999 (2) TMI 538

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....i M.P. Baxi, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  In the impugned order the Collector has held that the notice could not invoke extended period of five years contained in the proviso to Section 11A of the Act and dropped the proceedings initiated against the assessee. The notice alleged that the provision of Rule 173H would not be available to the g....

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....th Rule 173H. (c)      judgments relied upon the Collector do not apply because the assessee indulged in duty evasion intentionally. 3.  It is not possible, even viewing with the maximum latitude to conclude that any of these three points relate to the question of limitation. The Collector dropped the proceedings not on his finding that the practice followed by ....