2000 (6) TMI 247

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.... Engineers, erection and commissioning of Air conditioning and ventilation system; that they entered into two contracts with M/s. India Cement Ltd. for supply of air conditioning and ventilation system and for rendering services in connection with installation of the air conditioning and ventilation system on 20-6-1989; that the Additional Collector confirmed the demand of duty and imposed penalty on them in respect of ducts for air conditioning system and flanges manufactured by them at the premises of M/s. India Cement Ltd.; that on appeal the Appellate Tribunal vide final order No. E/270/99-B1, dated 5-3-1999 rejected the appeal filed by them; that the appellants thereafter filed an application for rectification of mistake on the ground ....

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.... Department and them and as such it cannot be alleged by the Department that any fact was suppressed from them; that the Department was fully aware of the activities of the appellants, and, therefore, the demand of duty being beyond the period of 6 months is barred by limitation. 3.  Countering the arguments, Shri Ashok Kumar, learned D.R., submitted that the fact of manufacture of excisable goods was not declared by the appellants to the department nor they had taken out a licence for manufacture of excisable goods. Therefore, it is clear that they had suppressed the material fact from the department. He further submitted that the value of the goods manufactured by them was not furnished by the appellants which resulted in issuing th....