1999 (11) TMI 92 - SCH - Central Excise

Summary

The Supreme Court found the show cause notice dated 27th August, 1987 to be beyond time as there was no wilful suppression, fraud, or misrepresentation by the assessee. The appeals succeed in quashing the demands based on the notice, and refunds may be available if payable under the law. The only surviving issue related to classification was decided against the assessee based on a previous judgment. No order was given as to costs.