2013 (7) TMI 679

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....2008 - Misc. Order Nos. M/12671 - 12676/2013 - WZB/AHD<br>Central Excise<br>MR. G. RAGHURAM, MR. M.V. RAVINDRAN, AND MR. H.K. THAKUR, JJ. For the Appellant: Shri K.I. Vyas, Adv. For the Respondent: Dr. J. Nagori, Addl.Commissioner (A.R.) JUDGEMENT Per: Justice G. Raghuram; The issue referred for consideration by the Larger Bench is whether the show cause notice issued after six mont....

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....th an intention to evade payment of duty, or any of the circumstances enumerated in the Proviso to Section 11A(i) of the Central Excise Act, 1944; such suppression or willful omission is either admitted or demonstrated, invocation of the extended period of limitation would be justified; and that the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended pe....