9911796707
TMI Blog1999 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... khs under Rule 9(2) read with Section 11A, Rules 173Q and 226 of the Central Excise Rules, on the appellants. 2. The facts giving rise to this appeal may briefly be stated as under: 3. The appellants are engaged in the manufacture PCC websol panels under sub-heading 6807 of the Schedule annexed to the Central Excise Tariff, without getting themselves registered as required under Section 6 of the Central Excises Act, 1944 read with Rule 174 of the Rules framed thereunder. On 2-2-93, the officers of the Revenue department visited their project office premises at Phagwara and called upon them vide letter dated 2-9-93 to supply information relating to the manufacture of websol at their factory side at village Chiheru. Thereafter aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities did not amount to manufacture of websol and crushed stones which were being used by them for construction of the roads and bridges under the provisions of the Central Excises Act and claimed benefit of exemption Notification No. 59/90-C.E., dated 20-3-90 on the ground that their goods were specified goods manufactured at the site of construction of building for use at the site. But the Collector did not agree with their plea and passed the impugned order. 5. Feeling dissatisfied with the order passed by the Collector the appellants have come up in appeal before the Tribunal. 6. We have heard the learned JDR and the learned counsel for the appellants. 7. The learned counsel for the appellants has at the outset cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the counsel. In Moti Laminates Pvt. Ltd. v. CCE, 1995 (76) E.L.T. 241 (S.C.), the Apex Court has also so ruled. But in the case in hand, the Collector has failed to determine and adjudicate that the websol allegedly manufactured by the appellants, satisfied the test of marketability i.e. they were not marketable. In the impugned order, he has simply opined that since the websol were manufactured at a place different than the place of their use and as such the test of marketability was satisfied. But these observations of the Collector cannot be said to be justifiable under the law. Simply by removing the websol from the place of preparation to that of their use, did not make them marketable. There is nothing on the record to indicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s v. CCE - 1989 (43) E.L.T. 195 (S.C.) (3) Tamil Nadu Housing Board v. CCE, Madras - 1994 (74) E.L.T. 9 (S.C.) (4) CCE v. HMM Limited - 1995 (76) E.L.T. 497 (S.C.) (5) Gujarat State Fertilizer Co. Ltd. v. CCE - 1998 (98) E.L.T. 840 (T) (6) Executive Engineer, KSEB v. CCE - 1997 (92) E.L.T. 264 (T) (7) Crown Sanitarywares (P) Ltd. v. CCE - 1997 (93) E.L.T. 499 (T) 10. We have considered this argument of the counsel and the same deserves to be accepted. The show cause notice dated 31-3-94 was issued to the appellants and the demand of excise duty demanded through this notice pertained to March, 1989 to February 1994. There is no reliable evidence on the record to suggest that the Revenue department did not know prior to the issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Collector has failed to discuss this matter in his impugned order before justifying the invocation of the extended period of limitation. In Pushpam Pharmaceuticals Company Ltd. v. CCE, Bombay, 1995 (78) E.L.T. 401 referred by the counsel, it has been ruled by the Apex Court that any omission on the part of the assessee unless it is deliberate to escape from duty, is not sufficient to invoke the extended period of limitation. The expression "suppression of facts" in proviso to Section 11A(1) of the Act, is to be interpreted strictly because it has been used in the company of such strong words as fraud, collusion or wilful default. Where the facts are known to both the parties, the omission by one to do what he might have done and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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