2005 (9) TMI 92

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....he Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi, dated 22nd February, 2002. The question involved is whether the Respondents were entitled to invoke the extended period of limitation under Section 11A of the Central Excise Act, 1944. The Tribunal has relied upon a Judgment of the Larger Bench of the Tribunal in the case of Nizam Sugar Factory v. Commissioner of Central ....

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....hey were affixing the label of a foreign party, they did not lose the benefit of Notification No. 175/86-C.E. as amended by Notification No. 1/93-C.E. The view taken by the Appellants had, in some cases, been approved by the Tribunal which had held that mere use of the name of a foreign party did not dis-entitle a party from getting benefit of the Notifications. It is only after Larger Bench held ....