1995 (7) TMI 203

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..... Being aggrieved with the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals), whereby he dropped the demand holding that it was time barred, the Revenue has filed the present appeal. 2. When the case was called, Shri Mohan Lal, learned JDR, appeared on behalf of the Revenue and Shri S.C. Vidya Sagar, appeared on behalf of the respondents as their representative and re .....

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..... n pursuance of a show cause notice dated 27-8-1981 and the period of demand was January, 1978 to March, 1979. The issue relates to process of manufacture in the light of the provisions of the said notification. It will not be wrong to presume that the appellants could not have suppressed the process of manufacture and hence it is quite clear that the extended period [of] the limitation under Secti .....

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