2000 (3) TMI 791 - AT - Central Excise

Summary

The Revenue filed an application under Section 35G(1) of the Central Excise Act, 1944 for reference of a question of law regarding the suppression of facts. The Tribunal found that the show cause notice lacked allegations of wilful misstatement or suppression, so the extended period of 5 years could not be invoked. Therefore, the reference application filed by the Revenue was rejected.