2005 (9) TMI 470

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....ent. [Order]. - The Revenue is in appeal aggrieved by an Order of the Commissioner of Central Excise dated 17-6-2003. 2. The Commissioner (Appeals) in his impugned order in para 6 has observed as follows:- "6. However, I find that the appellants have taken the plea that the show cause notice is time barred in as much as they had not hidden any facts from the department and they were....

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....he Department relied on the decision of M/s. Nizam Sugar Factory v. CCE, Hyderabad, reported in 1999 (114) E.L.T. 429 (Tri.-LB), wherein it was held that limitation of five years is available even when the Department had knowledge about suppression, fraud etc.,- Period of five years provided under proviso to Section 11A(i) for demanding duty not curtailable, because the Department had knowledge ab....