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TMI Blog2001 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... e has filed this appeal being aggrieved by the Order passed by the Commissioner (Appeal) setting aside the Adjudication Order passed by the Dy. Commissioner under which duty of Central Excise was confirmed and penalty was imposed on the Respondents. 2. Shri A.K. Jain, ld. DR, submitted that the Central Excise Officers visited the factory premises of M/s United Marbles Pvt. Ltd. on 13-6-1997; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Commissioner (Appeals) was not justified in setting aside the Adjudication order accepting the submissions of the Respondents that the proviso to Section 11A was not invoked and for not specifying the commissions or omissions stated in the proviso to Section 11A of the Central Excise Act. 3. On the other hand, Shri Bipin Garg, ld. Advocate, submitted that the Department had neither invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate also submitted that the extended period of limitation under proviso 2 Section 11A(1) of the Act cannot be invoked by implications; that penalty is not imposable unless Department is able to sustain its demand in show cause notice; that since the demand is hit by time limit no penalty is imposable on them. 3A. I have considered the submissions of both the sides. The Dy. Commissioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marble slabs clandestinely. According to Webster Ninth New Collegiate Dictionary, the word 'clandestine' means held in or conducted with secrecy: Surreptious. The word suppress is defined as to keep secret and suppression means an act or instance of suppressing: the state of being suppressed. As per proviso to Section 11A(1), the extended period of limitation is invokable if the duty has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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