2007 (2) TMI 236

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....ng a private limited company carrying on business as a manufacturer of excisable goods and the petitioner No. 2 one of its directors - have challenged the order dated 11th December, 2006 passed by the Commissioner of Central Excise Bolpur Commissionerate under the Central Excise Act, 1944 confirming a demand of Rs. 69,50,934/- against the petitioner No. 1 under Section 11A of the Central Excise Ac....

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....endent on facts found on the basis of intelligence reports prepared by the anti-evasion officers, the writ petition does not come within the exceptions as propounded by the Apex Court. 3. Learned senior advocate appearing on behalf of the petitioner submitted that the demand is for the period from 17th July, 2000 till 6th June, 2001. The Commissioner while passing the order had relied on the ba....

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....asis of intelligence reports prepared by the anti evasion officers. It was alleged that there had been a suppression of actual production and clearance by the petitioner No. 1 without payment of central excise duty. Such, an allegation of suppression and fraudulent transaction, a question of fact shall automatically attract the extended period of limitation under Section 11A of the Act. In the wri....