(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This appeal is ADMITTED on the following substantial questions of law:
[1]. Whether the Tribunal below committed substantial error of law by overlooking the fact that by subsequently bringing the fact of suppression and evasion of duty to the knowledge of the department, the assessee cannot get the benefit of the 1st proviso to section 11A of the Central Excise Act, 1944.
[2]. Whether the Tribunal committed substantial error of law interpreting the provisions contained in the proviso of section 11A of Central Excise Act, 1949.
[BHASKAR BHATTACHARYA, ACTG. C.J.] [J.B.
PARDIWALA, J.] mathew Top