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2006 (4) TMI 133 - SC - Central ExciseDemand - Limitation - Suppression of facts - whether the extended period of limitation under Section 11A of the Central Excise Act, 1944 could be invoked - Held that:- approval of the classification list by the Assistant Collector, Central Excise, on 6-6-1991, it could not be said to have been done without application of mind. A copy of the order of the Assistant Collector Central Excise dated 6-9-1991 has also been produced before us. It is not a mere cursory reasoning but a detailed investigation into the facts and conclusion reached on the basis of those facts. It may be that the Assistant Collector Central Excise was wrong in approving the classification of Ossopan under T-H. 02.01. However it cannot be said that the Assistant Collector Central Excise did not consider the relevant material or that there was any suppression of fact. The Tribunal's opinion on the non-applicability of the extended period of limitation is accordingly upheld - Decided against Revenue.
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