2002 (6) TMI 99

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.... - This appeal has been preferred by the appellants against the impugned order dated 16-10-2001 passed by the Commissioner (Appeals). 2. The facts are not much in dispute. The appellants are manufacturer of aluminium skived tubes. They sold those tubes to various manufacturers engaged in the manufacture of car air-conditioners, oil coolers, radiators, water coolers, chillers, refrigerators etc.....

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....s) through the impugned order. 3. The learned Counsel for the appellants has contested the impugned order of the Commissioner (Appeals) only on the question of limitation. On merits, the learned Counsel has fairly conceded that the appellants have no case for claiming the concessional rate of duty on the goods under Serial No. 11 of the Notification No. 56/95-C.E. in view of the ratio of the la....

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....v. CCE, Final Order No. E/71/96-B, dated 30-1-1996; (ii) ITI Ltd. v. CCE, Final Order No. A/262/2001-NB(DB); and (iii) Tony Electronics Ltd. v. CCE, Final Order No. A/1198/97-NB(DB), dated 23-12-1997. 5. On the other hand, the learned JDR, has simply reiterated the correctness of the impugned order on the question of limitation. 6. We have heard both sides and gone through the record. The du....

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....of limitation could not be invoked as suppression of material facts could not be attributed to the assessee. No case law to the contrary has been referred to by the learned JDR. Therefore, following the ratio of the law laid down in all these cases and taking into account the facts of the case, referred to above, we have no option but to hold that extended period of limitation could not be invoked....