2005 (11) TMI 429

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....aran, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - According to the applicants, an error apparent from the record arises in the Tribunal's final order Nos. C-II/540-42/03-WZB dated 24-3-2003 in not considering all the documents relied upon by the appellants in support of their contention that there was complete....

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....d as according to the learned counsel, the Commissioner, Pune, himself vide letter dated 28-7-1998, disclosed that no decision, as to whether the activity of the appellants amounted to manufacture of any goods, had been taken. The learned counsel has referred to the ratio of the law laid down by the Apex Court in the case of Padmini Products. 1989 (43) E.L.T. 195 (S.C.). But we are unable to accep....

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....hey were duty bound to disclose all these facts in view of the ratio of the law laid down in the case of Nizam Sugar Factory v. CCE. Hyderabad, 1999 (114) E.L.T. 429 (T). There was thus concealment of the true facts by the appellants to the Department and as such the extended period of limitation has been rightly invoked by the Department against the appellants. The duty demand cannot be, therefor....