1997 (8) TMI 127 - AT - Central Excise

Summary

The department filed a reference application against a final order regarding the time limit for issuing a show cause notice for excisable goods. The Tribunal dismissed the application, stating that the demand was barred by time as there was no mention of suppression of facts in the notice. The Supreme Court's decision was cited to support this ruling. The matter was not referred to the High Court.