COMMISSIONER OF C. EX. Vs. GUJARAT GLASS LTD.

JUDGEMENT

(1.) Revenue is in appeal challenging judgment of the Tribunal dated 1-10-2008 [2009 (242) E.L.T. 254 (Tri.-Ahmd.)] raising following questions for our consideration which are framed as substantial question of law:

(2.) Notice of final disposal was issued on 10-2-2011, since counsel for the Revenue placed reliance on decision of Division Bench in case of Commissioner of Central Excise, Surat-I v. Neminath Fabrics Pvt. Ltd., 2010 256 ELT 369 , which according to him covers this situation. Though notice was served as far back as on 28-2-2011, no one has appeared on behalf of the Respondent. We have therefore, heard counsel for the Revenue for final disposal of appeal.

(3.) Issue pertains to extended period of limitation under Section 11A of the Central Excise Act. Assessee was issued show cause notice alleging clandestine removal of certain goods to its sister concern demanding duty, interest and payment. But Assessee opposed show cause notice contending that he had not suppressed any material and that the extended period should not to be invoked. Commissioner of Central Excise in his order in original dated 24-9-2004 rejected the contention of the Assessee making following observations: