1996 (11) TMI 166

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..... 4. The period involved is 4-8-1988 to 27-3-1989. 2. The learned Consultant for the appellants has pleaded that so far as the show cause notice was issued beyond the time and longer period of limitation should not have been invoked as there was no allegation of any suppression or intention to evade payment of duty on the part of the appellants. He has pleaded that the appellants subsequent to th .....

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..... the customers without bringing the same to the notice of the authorities as to their manufacturing activity and they were also collecting Central Excise duty from the customers while showing the Nil duty payment in the RT 12 returns and also Nil production. There is no explanation from the appellants as to why they were doing so. In the normal course he has pleaded if the appellants are collectin .....

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..... once an appellant choose to file RT 12 returns they were expected to show all the particulars of their production in the same. In case they wanted to avail of the benefit of Notification No. 175/86 they should have shown the clearances of the goods at Nil rate of duty. Non-mention of the production in the RT 12 returns clearly point out the fact that the appellants deliberately did not want to co .....

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..... it of Notification. Despite the absence of this certificate they were clearing the goods without payment of duty. It is also another added circumstance which shows that they had all along been evading payment of duty and when they fully well knew that they were not eligible to the benefit of Notification No. 175/86. The certificate now produced before us is dated March, 1990. There is nothing in t .....

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..... n in regard to the date of production as to when they started production this date itself cannot be taken to be a relevant date for the validity of the SSI certificate. We further observe unless there is clear mention in the certificate to show that the certificate would be valid from a prior date the validity of the certificate has to be reckoned from the date of issue of the certificate. In the .....

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