2004 (4) TMI 89

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..... as nine questions for reference to this Court. These questions are mentioned in the application and hence need not be repeated. 2.We have heard the learned Counsel for the parties and have carefully perused the order of the CEGAT dated 25-10-2002 [2003 (159) E.L.T. 218 (Tri. - Del.)]. 3.The assessee is a unit engaged in the manufacture and/or sale of electrical distribution control panels. T .....

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..... ts factory was liable to duty and the remaining goods were purchased from the market. This discovery led to further investigation and ultimately a show cause notice was issued alleging that the assessee had manufactured LT panels in the factory in regard to seven contracts and in those cases the assessee had evaded central excise duty by claiming that only a small part of the goods had actually be .....

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..... what it manufactured in the factory and the real value of such equipment from the central excise authorities by preparing two sets of documents showing false value of the items covered by them. The duty was paid only in respect of the value of "panel frames" which constituted only a small portion of the value of the goods actually manufactured and cleared by the assessee. Thus deliberate fraud wa .....

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..... he Tribunal. 10.It may be pointed out that Section 35G(1) is analogous to Section 256(1) of the Income-tax Act where also the expression "arising out of the order of the Tribunal" has been used. There is a catena of decisions on the interpretation of Section 256(1) which in our opinion would also apply to the interpretation of Section 35G of the Central Excise Act because the provisions are anal .....

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..... assessee urged that the extended period of time under Section 11A of the Central Excise Act would not apply. We cannot agree with this contention. There is a clear finding of suppression by the assessee and this is a finding of fact. Hence the proviso to Section 11A applies. 13.The findings of the Tribunal are pure findings of fact and do not raise any question of law. 14.The application is r .....

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