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TMI Blog1995 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... yan and Ms. Sonu Bhatnagar, Advocates, for the Appellant. Shri V.C. Bhartiya, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - These appeals arise out of the Order passed by the Collector of Central Excise, Vadodra in which he has held that both the appellants wrongly availed of the benefit of Notifications 85-C.E. and 175/86-C.E. on account of their having interest in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 4-1-1990. The extended period provided in Section 11A of the Central Excises and Salt Act, 1944 would, therefore, come into play. Paragraph 26 of the show cause notice alleges fraud, mis-statement and suppression of facts with an intent to evade payment of duty. 4. The Collector has found that the extended period has been correctly invoked, by saying that the appellants have not shown i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich also is they have share holding by Chokshi brothers. 5. The show cause notice alleged (in para 25) that M/s. Gufic Pharma had declared in its classification lists that " We do not have any such factory in India" while claiming exemption under Notification No. 175/86 with intend to evade payment of duty. The Collector has said in his order that the appellants have suppressed facts "to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st in each other and also in five other units. A distinction has to be clearly made between alleged ownership of a factory and alleging mutuality of interest. On this basis alone, it is doubtful whether the extended period can be invoked. 7. In any event, even if we assume that the show cause notice had in mind only the mutuality of interest, there is still no case for invoking the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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