COLLECTOR OF CENTRAL EXCISE, ALLAHABAD v. TRIVENI SHEET GLASS WORKS LTD.
2005-05-05
A.R.LAKSHMANAN, S.N.VARIAVA
body2005
DigiLaw.ai
ORDER 1. This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "CEGAT") dated 9-12-1999. CEGAT has by the impugned judgment dismissed the claim of the Department on the ground that the extended period of limitation under Section 11-A of the Central Excise Act, 1944 was not available. CEGAT has noticed that the show-cause notice was issued on 21-9-1999 purporting to levy duty from March 1994 to June 1995. CEGAT also noticed that in 1994 itself it had been disclosed to the Department that charges for secondary packing were being recovered. CEGAT held that on these facts there was no reason why the Department did not take action within time. We are in complete agreement with the finding of CEGAT. We are unable to accept the submission that this could be said to be a case of suppression. 2. The appeal stands dismissed with no order as to costs.