2007 (10) TMI 98

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....h September, 1985 on the respondent, for the period between 1/8/1983 to 3/3/1985. The Commissioner of Central Excise by his order dated 27/10/1997 after noting various facts and contentions was pleased to hold that the assessee was not entitled to get the benefit of exemption under Notification No.208/83-CE dated 1/8/1983 prior to 14/12/1984. The learned Commissioner was pleased to hold that the c....

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....ng in suppression, misstatement or fraud with an intent to evade payment of duty, longer period cannot be justifiably invoked against the respondents and consequently confirmed the order of the Commissioner and dismissed the appeal. 3. The question before us is whether the extended period could have been applied in the instant case. The extended period can be invoked only if the proviso was inv....