1997 (2) TMI 106 - SC - Central Excise

Summary

The Supreme Court quashed a show cause notice issued under Section 11(A) of the Central Excises and Salt Act, 1944 due to lack of wilful suppression of material facts. The second notice can only be enforced for a specific period. The appeals were partly allowed with no order as to costs. The appellant may apply for a refund of the deposited amount with the Tribunal.