Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC

The Gauhati High Court ruled that proceedings under Section 11A of the Central Excise Act cannot be initiated in the absence of any deliberate or willful suppression of facts. The case involved an appellant who was issued a show-cause notice for alleged non-payment of excise duty. The court held that the notice was invalid as there was no evidence of deliberate suppression or misstatement by the appellant. The ruling emphasizes the need for tax authorities to establish clear evidence of intent to evade tax before initiating proceedings under Section 11A. This decision provides relief to taxpayers facing similar allegations and underscores the importance of adhering to procedural requirements in tax enforcement.