2005 (9) TMI 470

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.....R. Sawant, Advocate, for the Respondent. [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....

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.... months, is clearly time barred". 3. The 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 curtai....