- (1.) Operative part of the order is to be understood in the light of the contents of the petition and the subject matter of the case
(2.) Delay condoned. The only question considered and decided by the High court relates to the applicability of the proviso to Section 11 A of the central Excises and Salt Act, 1944 in relation to the validity of the show cause notice dated 4/1/1993. The High court came to the conclusion that there was no wilful suppression of facts if the assessee and therefore the proviso to Section 11a is inapplicable. No doubt at the end of the High court's judgment it has been said that the show notice is unsustainable and therefore quashed. But that has to be read along with the entire judgment which makes it clear that the challenge was only the applicability of the proviso to Section 11a and not to the notice insofar as related to the period within 6 months from the date of the notice. This is how judgment including its operative part has to be understood from which it is clear that there was neither any challenge to the notice insofar as it related to the period within 6 months of the notice nor was the notice quashed for the period within 6 months.
(3.) The S. L. P. is dismissed with these observations.;