KUSUM LAMBA Vs. COMMISSIONER

JUDGEMENT

(1.) The substantial question of law which arises for consideration is:-

(2.) Evidently, on 10/02/1999 notice was issued to the appellantassessee under Section 11AC of the Central Excise Act, 1944 in respect of assessment period from 01/04/1994 to 16/01/1997 to show cause as to why for the non-disclosure to the department that they are manufacturing Brake drums and Hubs fully machined and with other brand name with an intention to avail benefit of SSI exemption which otherwise would not have been admissible to them as with effect from 01.04.1997 vide Notification No.59/94-CE SSI exemption was not available on the goods which have been manufactured with other person brand name; therefore extended period of five years under proviso to Section 11-A (i) of the Central Excise Act, 1944 are invokable to recover the duty and why:

(3.) The question is whether the said proceeding was maintainable in view of the fact that the provisions of Section 11AC inserted with effect from 28/09/1996 could have been involved as to the period from 01/04/1994 to 16/01/1997.