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TMI Blog2006 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 and Civil Appeal No. 6261 of 2003 have been filed under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') against the Final Order No. 326/2000 dated 19-7-2000 and Final Order No. 462/2002-A dated 24-9-2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal No. E/801/89C and Appeal No. E/1250/2002-A whereby the Tribunal dismissed the Appeals filed by the assessee whereas the Civil Appeals @ Special Leave Petition (C) Nos. 9271-78 of 2003 have been filed by the Revenue against the Final Order No. CI/2019-26/WZB/2002 dated 23-7-2002 passed by the Tribunal in Appeal No. E/149 to 153 and 447 to 449/2001-Mum. whereby the Tribunal allowed the appeals filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the allegations contained in the SCN dated 28-2-1984 and for the period April, 1982 to September, 1982 the department had raised demands under two different SCNs. It was pointed out that carbon dioxide in the impure form was not marketable as it also contained carbon monoxide in lethal proportions. It was contended that they were under bona fide belief that since such impure carbon dioxide was not exigible to payment of duty, they were not required to file either Classification List or the Price List or take out licence. It was submitted that resorting to extended period of limitation under Section 11A(1) was not justified in the circumstances of the case. Appellant was served with the third SCN on 12-9-1988 for the period 16-3-1988 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals Pvt. Ltd. v. CCE, Bangalore [1998 (101) E.L.T. 328 (T)]; Mettur Chemical & Indus. Corpn. Ltd. v. CCE, Coimbatore [1996 (87) E.L.T. 114 (T)]; Wipro Information Technology v. CCE, Bangalore [1999 (107) E.L.T. 467 (T)]; and Nicholas Piramal India Ltd. v. CCE, Mumbai [1998 (101) E.L.T. 314 (T)]. 8.Without going into the question regarding Classification and marketability and leaving the same open, we intend to dispose of the appeals on the point of limitation only. This Court in the case of P & B Pharmaceuticals (P) Ltd. v. Collector of Central Excise reported in (2003) 3 SCC 599 = 2003 (153) E.L.T. 14 (S.C.) has taken the view that in a case in which a show cause notice has been issued for the earlier period on certain set of facts, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey had dropped the proceedings accepting that M/s. Pharmachem Distributors was not a related person. It is, therefore, futile to contend that there has been suppression of fact in regard M/s. Pharmachem Distributors being a related person. On that score, we are unable to uphold the invoking of the proviso to Section 11A of the Act for making the demand for the extended period." This judgment was followed by this Court in the case of ECE Industries Limited v. Commissioner of Central Excise, New Delhi reported in (2004) 13 SCC 719 = 2004 (164) E.L.T. 236 (S.C.). In para 4, it was observed : In the case of"4. M/s. P&B Pharmaceuticals (P) Ltd. v. Collector of Central Excise reported in [2003 (2) SCALE 390], the question was whether the extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. We agree with the view taken in the aforesaid judgments and respectfully following the same, hold that there was no suppression of facts on the part of the assessee/appellant. 10.For the reasons stated above, Civil Appeal Nos. 2747 of 2001 and Civil Appeal No. 6261 of 2003 filed by the assessees are accepted and the impugned orders are set aside on the question of limitation only. The demands raised against them as well as the penalty, if any, are dropped. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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