CCE, DELHI Vs. SWARAJYA CEMENT INDUS. (P)

JUDGEMENT

(1.) REVENUE filed this appeal against the order -in -appeal passed by the Commissioner (Appeals ).

(2.) IN the impugned order, the Commissioner (Appeals) held that there is no suppression of facts on the part of the respondents, hence demand is time -barred.

(3.) IN this case, the respondents are engaged in the manufacture of clinkers and cement. A show cause notice was issued on 29.9.94 for demand of duty for the period from 20.3.90 to 16.9.90 on clinkers. The adjudicating authority confirmed the demand after invoking the extended period of limitation under sec. 11A of the Central Excise Act. The respondents filed an appeal and the Commissioner (Appeals), vide impugned order, allowed the appeal.