1985 (9) TMI 205

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....CTOR OF CENTRAL EXCISE, NEW DELHI REPRESENTED BY : Shri V. Sridharan, for the Appellant. Smt. V. Zutshi, SDR, for the Respondent. [Order per : S.D. Jha, Member(J)] . - The two questions surviving for consideration in this Appeal are whether (i) the time limit of raising demand of duty should have been extended time limit of 5 years or the shorter time limit of 6 months; and (ii) the du....

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.... under Tariff Item 33-D. This contention, according to the Collector (Appeals), constitutes mis-statement so as to attract the extended time limit of five years set out in Section 11 A of the Act. For proper appreciation, the material part of the order of the Collector (Appeals) is extracted below : "This issue can be straightaway disposed of because the appellants have all through been insisti....

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....ing prevented the department to secure their rights by raising appropriate demands of duty within time and on this account the appellants cannot be held guilty of wilful mis-statement. We do not agree with the contention of learned S.D.R. Mrs. V. Zutshi that even such contentions could constitute wilful mis-statement and would attract the higher time limit of 5 years for raising a demand against t....