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2003 (2) TMI 65 - SC - Central ExciseWhether excise duty is payable on intermediate products? Whether the Respondents were entitled to the extended period under Section 11A of the Central Excise and Salt Act, 1944? Held that:- The only ground on which it has been held that the extended period was applicable is there was suppression by non-filing of the classification list and that in their letters dated 21st April, 1987 and 23rd December, 1987, it has not been set out that these intermediate products were separated and stored in plastic or tin containers. These are not sufficient grounds for the purpose of invoking the extended period of limitation. It could not be denied that no duty was sought to be levied on the same products manufactured by the sister concern. Therefore it could not be said that the belief of the Appellants was not bona fide. Further the premises of the Appellants were visited on 7th April, 1987. The officers saw that the intermediate products were being temporarily stored in plastic or tin containers. Thereafter by the letter dated 21st of April, 1987, it is pointed out that these intermediate products are being manufactured. There was thus no deliberate act of fraud, collusion, misstatement, suppression or contravention of the Act. Mere fact of not filing of the classification lists is not sufficient to bring into play the extended period of limitation. It is therefore held that the extended period of limitation, under the proviso to Section 11A, was not available. In favour of assesse.
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