2003 (12) TMI 58 - SCH - Central Excise

Duty demand - Suppression of facts - whether the alleged suppression made by the appellant was bona fide or not - Held that - It is urged on behalf of the appellant that in fact there was no suppression and the non-disclosure was a bona fide one. The learned Counsel contends that the Tribunal has committed certain factual errors and has not considered the then existing trade practice as well as the fluid legal position then existing - if the appellant is aggrieved against that part of the order it is open to him to move the Tribunal under Section 35C of the Act. In case such an application is filed by the appellant herein the same msay be entertained and decided on merits by the Tribunal - Decided in favour of assessee.

Summary

The Supreme Court of India addressed appeals from the Customs, Excise & Gold (Control) Appellate Tribunal. The validity of Section 11A of the Central Excise Act was discussed, referring to a previous decision. The issue of alleged suppression by the appellant was also considered. The Court suggested the appellant could approach the Tribunal under Section 35C of the Act for further review. The appeals were disposed of with no costs awarded.