2001 (7) TMI 1096

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....Ananya Ray, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Original passed by the Collector of Central Excise. In the impugned order, the duty is confirmed by invoking the extended period of limitation under Sec. 11A of the Central Excise Act on the solvent extraction plant, which was fabricated in the factory of th....

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.... was taken by the revenue for raising demand in respect of this plant. Show cause notice was issued in November, 1993 for demand of duty on the solvent extraction plant by extending the period of limitation by invoking the provisions of Section 11A on the ground that the appellants suppressed the material facts from the Department. His submission is that when the Managing Director on 29-12-88 made....

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.... gone through the statement and Shri S.K. Gupta, Managing Director, in his statement specifically mentioned on the query raised by the Revenue officers, about the erection of solvent extraction plant. He also disclosed about the contracts to M/s. B.S. Contractors and Shri Laxman Singh, their job workers. In his statement, he also disclosed the fact that the raw material was supplied by the appella....