TaxTMI 
TaxTMI 
1987 (8) TMI 113
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.... Counsel for the petitioners and respondents. There is no dispute that the petitioners have an alternative remedy by way of appeal under the Central Excises and Salt Act, 1944 (For short 'ACT'). It is, however, contended that the remedy by way of appeal in this case is not efficacious and since the show cause notice issued under Section 11A of the Act is without jurisdiction inasmuch as it was iss....
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....ection 11A(1). 2. For the purpose of considering this aspect of the matter, it is desirable to mention that there are three conditions precedent for the application of the Proviso. They are: "(i) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded; (ii)... by reason of fraud, collusion or any willful mis-statement or suppress....
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.... case (copy in W.P. is on record) shows that the post manufacturing expenses were held to be not a part of the cost for the purpose of levy of excise duty, it is not clear whether the Assessee had shown full details of all post manufacturing expenses separately in the statements to be submitted before the excise authorities. The statements filed for the material period do not certainly indicate th....