2000 (3) TMI 789

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..... rder per : Gowri Shankar, Member (T)]. The appellant, in the classification list filed during the relevant period, in addition to declaring the excisable goods manufactured by it, stated that it purified a large number of chemicals, the names of which it gave, and mentioned that this purification did not amount to manufacture. The department, despite seeing these details, does not appear to .....

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..... and is barred by limitation. The department had been made aware of the fact of purification of the chemical and took no action. Therefore the extended period is not available. 3. The notice to show cause alleges that appellant had furnished incorrect particulars by claiming the product to be non-excisable. This point is what the Commissioner relies upon and the departmental representative adopts .....

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..... into the process involved or demanding more information. We have therefore to hold that the notice could not invoke the extended period of limitation contained in proviso to section 11A (1) of the Act and the Commissioner s order is therefore maintainable. 4. In view of this position we do not feel it necessary to consider the other claim of the appellant the ratio of the Supreme Court judgment .....

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