2002 (11) TMI 92

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....harmadhikari, JJ. JUDGMENT S.N. Variava, J. - These Appeals are against an Order dated 8th October, 1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called the "Tribunal"). 2. Briefly stated the facts are as follows: The Appellants are engaged in construction activities. As part of their business they crush boulders into "bajari" which is then us....

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....llector. The Appellants, therefore, filed an Appeal before the Tribunal. By the impugned Judgment the Appeal has been dismissed. 5. Two questions were raised before the Tribunal, viz. (a) whether the activity of crushing boulders into bajari amounts to manufacture and whether the "bajari" is a new product having a distinct name, character or use and (b) whether the Respondent could have invoked....

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.... that the manufacturer knew that the goods were liable to duty and that he was required to take out a licence. This Court has held that for invoking the extended period of limitation duty should not have been paid, short levied or short paid or erroneously refunded because of either fraud, collusion, wilful mis-statement, suppression of fact or contravention of any provision or rules. This Court h....

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....i.) - Jaypee Rewa Cement v. CCE, Raipur. (c) 1997 (23) RLT 260 (CEGAT) - Bhawanthadi Minerals v. CCE, Raipur. (d) 1998 (104) E.L.T. 66 (T) = 1998 (27) R.L.T. 474 (Tri.) - New Vikram Cement v. CCE, Indore (e) 1990 (104) E.L.T. 505 - Duriappa Lime Products v. CCE, Madras 8. In this case, there was a divergent view of the various High Courts whether crushing of bigger st....