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TMI Blog2011 (7) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure or negligence on the part of the manufacturer to take out licence or pay duty when there was scope of doubt as to whether the licence was required to be taken and there was a scope of doubt whether the goods were dutiable or not, would not attract the provision of Section 11A of the Act - Decided in favor of the assessee Regarding clubbing of clearance - Held that: Tribunal was quite just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The only question that arises for determination in this appeal is whether the period of limitation of six months provided in the main limb of Section 11A of the Central Excise Act can be extended by alleging fraud in a case where due to subsequent decision of the Larger Bench of the Tribunal, the act of the importer has been held to be a manufacturing process whereas at the relevant point of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of doubt as to whether the licence was required to be taken and there was a scope of doubt whether the goods were dutiable or not, would not attract the provision of Section 11A of the Act. 7. We find that the Tribunal below has correctly applied the law and came to the conclusion that the act on the part of the importer could not be branded as wilful suppression with intent to evade paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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