9911796707
TMI Blog2013 (10) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under section 35G of the Central Excise Act, 1944 [ the Act hereinafter] aggrieved by the order of Central Excise and Service Tax Appellate Tribunal, West Zone [ CESTAT hereinafter] proposing the following substantial questions of law for our consideration. 1. Whether or not the assessee had suppressed relevant facts from the department? 2. Whether or not the extended period would be invoked under section 11A proviso, notwithstanding the department s knowledge of the facts? 3. Whether or not the Tribunal ought to have held that OIO is barred by limitation? [2.0] Brief facts that has given rise to the present appeal are as follows: Respondent M/s. BIL Metal Industries Ltd., Vadodara is engaged in manufacturing mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the revenue and against the respondent assessee. The Tribunal, however, held that the respondent did not suppress any relevant facts from the department with an intent to evade duty and therefore, the show cause notice beyond the normal period of limitation of six months at the relevant time was held barred by limitation. This has aggrieved the present appellant revenue which has preferred the present appeal proposing the aforementioned substantial questions of law. [3.0] We have heard the learned counsel Ms. Gaurang Bhatt appearing for the department. He urged that the Tribunal has erred in holding that two views were prevailing at the relevant point of time and therefore, the assessee could not be held guilty of suppres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d get in some cases the block prepared and sell the same to the customer without profit. Such blocks were repeatedly being used for several times. The value of such finished material was not includable in the value of the printed cartons. In the case of Nizam Sugar Factory (Supra), the majority had held that the clear intention with which the Law Makers has extended the period of limitation if the person has not paid the duty due to the government was only on account of fraud, suppression, wilful mis statement or contravention of the Act or Rules with an intent to evade payment of duty and the relevant date would mean the date of acquiring the knowledge by the department. [3.3] In the instant case, as could be noticed that the fact of no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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