9911796707
TMI Blog1991 (2) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the said Act). The petitioner manufactured Pack Sheets for export for the period ranging between 1-11-1974 to March, 1981. 2. Three separate show cause notices were issued to the petitioner. The dates of the show cause notices and period for which the excise duty was sought to be claimed are set out below :- (i) SCN dated 26-5-1981 … 1-11-1974 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the respondent No. 4 sought to introduce an allegation of suppression of facts by the petitioner No. 1. 6. By a Memorandum No. C. No. 22A(4) 73-SEMP/81-1750 dated 2-4-1983 the respondent No. 3 issued a notice of hearing in respect of the said three notices. 7. The petitioners have challenged the show cause notices and the Memo dated 2-4-1983 on various grounds. However, the matter can be dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if for the words six months, the words 'five years' were substituted". The show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the service of the notice". It has not been contended by the respondents that the petitioner had not filed their returns within the time specified therefor under the Act and the Rules framed thereunder. The period of six months from the respective relevant dates of the transactions referred to in the first show cause notice had, therefore, long expired before the first show cause notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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