UNION OF INDIA & ORS. v. MADHUMILAN SYNTEX PVT. LTD. & ANR

Citation: [1988] 3 S.C.R. 838

Court: Supreme Court of India

Bench: R.S. PATHAK, M.H. KANIA

Case summary

11-A of the Central Excise Act, the notice can relate only to a period of six months prior to the issue of that notice except in cases where it is alleged the short levy or short payment has occurred by reason of fraud, collusion or wilful misrepresentation or suppression of...

Judgment text

11-A of the Central Excise Act, the notice can relate only to a period of six months prior to the issue of that notice except in cases where it is alleged the short levy or short payment has occurred by reason of fraud, collusion or wilful misrepresentation or suppression of...