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2015 (2) TMI 1417 - HC - Central ExciseExtended period of limitation as provided under proviso to Section 11 of the Central Excise Act 1944 - suppression of facts on the part of Respondent herein or not - HELD THAT - The appeal is admitted on the substantial questions of law - To be heard along with Central Excise Appeal No.31 of 2014 and connected appeal. The Bombay High Court admitted the appeal raising substantial questions of law regarding the applicability of the extended limitation period under the proviso to Section 11 of the Central Excise Act, 1944. Specifically, the Court considered: (a) whether the extended period of limitation demand is sustainable against the Respondent; and (b) whether the CESTAT correctly held that no suppression of facts occurred, thus restricting the demand to the normal limitation period. The appeal is to be heard alongside Central Excise Appeal No.31 of 2014 and connected matters.
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