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TMI Blog2006 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and consequential liability of the appellant to pay differential duties on the same; and (ii) whether the notice issued demanding excise duty is barred by limitation under Section 11-A of the Central Excise Act (hereinafter referred to as the Act'). 4. The respondent manufactures ceramic tiles. Some of the tiles are described as polished while others as unpolished. The classification for both the polished and unpolished tiles was claimed under heading 6901.90 of the tariff and the classification was approved by the Department. However, subsequently, the Department enquired about the classification of the tiles manufactured by the assessee and was of the opinion that since the polished tiles are glossy with a shiny surface unlike the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of land, building, plant and machinery used in connection with the manufacture, production, storage and removal of the goods. 6. Aggrieved, the assessee filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which was allowed by the impugned judgment and order dated 12.9.2005. The Tribunal held both the points in dispute in favour of the assessee. It held that there was no suppression of facts and hence the extended period of limitation under the proviso to Section 11A of the Act will not apply. The Tribunal also held that tiles in question were not glazed files. 7.There is no dispute that the goods in question are classifiable under chapter heading 69 of the Central Excise Tariff Act, 1986 (for short "T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not polished at all. 11. The Indian Standard Glossary of Terms relating to ceramic ware, gives the following definition : "Glaze: A ceramic coating matured to glassy state on a formed ceramic article, or the materials or mixture from which the coating is made". 12. In The McGraw Hill Encyclopedia of Science & Technology 'glazing' is defined as "the application of finely ground glass, or glass forming materials, mixture of both, to a ceramic body and heating (firing) to a temperature the material or materials melt, forming a coating of glass on the surface of the ware". 13. In the book 'Industrial Ceramic' by Felix Singer and Sonja S Singer published by Ox ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r collusion or willful misstatement or suppression or contravention of any provision of any Act, is a question of fact depending upon the facts and circumstances of a particular case. Where the Department had full knowledge of the facts about manufacture of the goods of the assessee, it cannot be said that there was any suppression. We respectfully agree with this view. 16. Thus, we are of the opinion that on both the points involved in case, i.e. on merits as well as limitation, the view taken by the Tribunal is correct. We hold that the proviso to Section 11A will not apply in this case and we also hold that the assessee did not manufacture any glazed tiles. 17. Resultantly, there is no force in this appeal and the same is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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