2003 (1) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rat Electronics Limited, a Central Govt. Undertaking has filed this appeal against the judgment and order dated 28-12-1999 passed in Appeal No. E/798/95-NB [2001 (137) E.L.T. 1137 (Tribunal)] by the Customs, Excise and Gold Control Appellate Tribunal (CEGAT) New Delhi (for short 'the Tribunal') confirming the order passed by the Collector of Central Excise, Meerut whereby he determined the differe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chapter Heading and sub-heading No. of the schedule is the Central Excise Tariff Act, 1985 (5 of 1986) under which the goods fall. 1. 2. 3. 1. Parts suitable for use solely or principally with the apparatus of heading No. 85.25 to 85.28 (i) ANPRC A8A (ii) ANPRC A9A (iii) ANPRC A10  Heading 85.29 Sub-Heading 8525.00 2. Transmission Apparatus for Radio Telepho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notice issued under 1st proviso to Section 11A(1) was justified. The Tribunal also arrived at the same conclusion. Hence, this appeal. 6. The learned counsel appearing on behalf of the appellant submitted that the entire approach of the Tribunal is erroneous. Appellant is a Central Government Undertaking and no inference can be drawn that appellant intended to evade duty by misdeclaration of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or wilful statement or suppression of fact or contravention of any provision is not sufficient to attract the extended period of limitation." 7. From the law laid down by this Court it is apparent that there is no question of application of extended period of limitation as per the 1st proviso to Section 11A(1) of the Act as it would be difficult to draw any inference that there was an intention....