1997 (2) TMI 106

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.... Central Excises and Salt Act, 1944 on the ground of wilful suppression of material facts. The periods involved are 1-7-1980 to 31-12-1980 and 1-1-1981 to 30-6-1981. The first show cause notice issued on 29-8-1981 is clearly beyond the period of six months from the end of the period 1-7-1980 to 31-12-1980. The second notice dated 14-9-1981 is within six months for the period 15-3-1981 to 30-6-1981....

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....estion is on the day when the price list was filed, was there any wilful suppression? The appellants may have wrongly understood the effect of the amended law granting exemption. That will not make it a case of wilful suppression of facts. In the facts of this case, we are of the view that this is not a case of wilful suppression. The order passed by the Tribunal dated 14-9-1988 must be set aside.....