1997 (10) TMI 119

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....spondents. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in the appeal by the department the Additional Collector has held on merits, that the assessee was not liable to pay the duty demanded in the notice. He has also held that the notice is barred by limitation. 2. We have heard the departmental representative. 3. The respondents claimed for the gra....

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....the extended period contained in the proviso to Section 11A would not apply the notice demanding duty issued for clearances in 1986 and 1987 having been issued in November, 1989. This is sought to be challenged in the appeal on the ground that the respondent did not disclose to the department that it sold goods from the sale depot at particular levels of discount and this is nothing but suppressio....