1994 (1) TMI 168

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....Salt Act, 1944, the `Act' for short, on the goods viz. MMAA Oil manufactured and cleared by the appellants. 2. Shri Rajagopalan, the learned Counsel for the appellants, submitted that as early as on 19-6-1987 the appellants addressed a communication to the Asstt. Collector of Central Excise (Preventive), Madras, bringing out all the details in regard to the manufacture of the goods, viz. Analgin IP and other goods and also the emergence of the intermediate product like MMAA Oil, which is the subject matter in the present appeal. The learned Counsel in particular referred to the internal page 3 of the said communication wherein the appellants clearly wrote to the Department about the emergence of the intermediate product MMAA Oil dur....

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....artment invoking the longer period of limitation for levying duty. As rightly contended by the learned Counsel, as early as 19-6-1987 the appellants addressed a communication to the Asstt. Collector of Central Excise (Preventive), Madras giving all the details about the manufacture of the bulk drugs Analgin and other goods and also the emergence of the intermediate products such as MMAA Oil, with which we are concerned in this appeal and seeking a clarification from the Department as to whether any duty at all would be leviable therein. The letter at the relevant portion reads as under : "e. Two more drug intermediates namely Di Sodium Salt and Mono Methyl Amino Antipyrine also come into existence in the process of Analgin I.P. Powd....

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....understand as to how the Department could justifiably contend that the party should follow up with a series of reminders with the Department. We are also not able to understand as to why the Departmental authorities in the light of the letter of the appellant did not pursue the matter to find out as to whether any classification list was filed or not. Be that as it may, the main point to be considered in dealing with an allegation of suppression is as to whether the manufacturer concerned was actuated by bona fides or mala fides. It cannot be contended in the facts of the present case that the appellant was actuated by any mala fides particularly in the light of the detailed letter written by the appellants way back on 19-6-1987 to the depa....