GANGANAGAR SUGAR MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Under the impugned order, the Commissioner has revised the assessable value of the glass bottles manufactured by the appellants and demanded differential duty for the period February 1988 to November 1991 and demanded duty of over Rs. 90 lakhs and imposed penalty of Rs. 10 lakhs.

(2.) The contention of the appellant is that the Commissioner was in error in holding that there was suppression of facts which justified taking resort to extended period as provided in proviso to Section 11A of the Central Excise Act. The order is being assailed only on the ground of limitation.

(3.) We have perused the records and considered the submissions made by sides.