1995 (2) TMI 68

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Full Text of the Document

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....cided by the High Court relates to the applicability of the proviso to Section 11A of the Central Excises & Salt Act, 1944 in relation to the validity of the show cause notice dated 4-1-1993. The High Court came to the conclusion that there was no wilful suppression of facts by the assessee and therefore the proviso to Section 11A is inapplicable. No doubt, at the end of the High Court's judgment ....