https://www.taxtmi.com/caselaws?id=91699 The appellant manufactured aluminium pipes exempted from duty under Notification 180/88 but failed to pay duty on billets used in manufacturing pipes when the duty exemption for billets under the same notification was withdrawn. The extended period under Section 11A was invoked due to alleged suppression of facts. The Tribunal held duty payable on the billets, remanding the matter to the Commissioner for Modvat credit issues and determining the actual duty payable. The appeal was allowed, setting aside the impugned order. en-us Wed, 02 Dec 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91699 The appellant manufactured aluminium pipes exempted from duty under Notification 180/88 but failed to pay duty on billets used in manufacturing pipes when the duty exemption for billets under the same notification was withdrawn. The extended period under Section 11A was invoked due to alleged suppression of facts. The Tribunal held duty payable on the billets, remanding the matter to the Commissioner for Modvat credit issues and determining the actual duty payable. The appeal was allowed, setting aside the impugned order. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91699