2001 (7) TMI 1096

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..... r : S.S. Kang, Member (J)]. The appellants filed this appeal against the Order-in-Original passed by the Collector of Central Excise. In the impugned order, the duty is confirmed by invoking the extended period of limitation under Sec. 11A of the Central Excise Act on the solvent extraction plant, which was fabricated in the factory of the appellants. 2. Ld. Counsel, appearing on behalf of .....

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..... his plant. Show cause notice was issued in November, 1993 for demand of duty on the solvent extraction plant by extending the period of limitation by invoking the provisions of Section 11A on the ground that the appellants suppressed the material facts from the Department. His submission is that when the Managing Director on 29-12-88 made a statement explaining the fabrication of the plant and giv .....

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..... tement specifically mentioned on the query raised by the Revenue officers, about the erection of solvent extraction plant. He also disclosed about the contracts to M/s. B.S. Contractors and Shri Laxman Singh, their job workers. In his statement, he also disclosed the fact that the raw material was supplied by the appellants and some items were fabricated by the contractors. He also disclosed that .....

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