2013 (5) TMI 676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1998, we are convinced that the finding referred by the Tribunal, namely, that the process of manufacture had been disclosed in the declarations cannot be faulted. - Against paragraph 9 of the said declarations, the process of manufacture has been stated as “Billet/Steel - Cutting - Heating - Rolling - Cutting - Hole”. Therefore, the Tribunal was justified in reversing the finding recorded by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al ) (as it then existed). By the impugned order, the Tribunal has allowed the assessee s appeal, holding that in the declarations filed by the assessee under Rule 173B of the Central Excise Rules, 1944, there was no suppression of facts relating to the process of manufacture, and therefore, the extended period of limitation beyond six months from the date of issue of show cause notice, was not av .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns cannot be faulted. 4. Against paragraph 9 of the said declarations, the process of manufacture has been stated as Billet/Steel - Cutting - Heating - Rolling - Cutting - Hole . Therefore, the Tribunal was justified in reversing the finding recorded by the Commissioner (Appeals) to the effect that the process of manufacture had not been disclosed in the declarations. 5. In view of the factua .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X