2015 (3) TMI 628

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....g, Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr Ajay Aggarwal, Adv., Ms Mallika Joshi, Adv., Ms Ruchika, Adv., Ms Neha Malik, Adv. & Mr Rajan Narain, Adv. ORDER The respondent herein is engaged in the manufacturing of air-conditioning machinery and parts thereof. Some of the air-conditioning units are manufactured by utilising the parts manufactured in the same factory were sent ....

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.... the respondent did not disclose to the Department that the final product was supplied to 100 per cent Export Oriented Units. According to him, therefore, it amounted to supression of material facts and therefore, the limitation period got extended to five years under the proviso to Section 11(A)(1) of the Central Excise Act, 1944 (hereinafter referred to as 'Act'). The respondent took t....