1995 (1) TMI 100 - SCH - Central Excise

Summary

The Supreme Court disagreed with the Tribunal's order, stating that in cases of suppression, only the 3rd proviso of Section 36(2) applies, allowing a larger period of five years for Revenue. The matter was remitted to the Tribunal to determine if there was suppression and which proviso of Section 36(2) applies. The appeal was allowed with no costs.