1999 (6) TMI 91

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..... [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is about the availability of benefit of Notification No. 175/86 in respect of Ice Cream manufactured and sold under the brand name `Kwality' by the appellants. 2. Shri A.P. Mathur, ld. Advocate, submitted at the out set that he is only pressing the point of limitation under Section 11A or the Central Excise Act. .....

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..... re cleared without payment of duty. Accordingly, suppression of facts cannot be alleged against them. 3. Shri V.M. Udhoji, ld. JDR, reiterated the findings of the ld. Collector in the impugned order. He also mentioned that the figures of clearances were not available with them for issuing the demand. 4. We have considered the submissions of both sides. It is apparent from the letter da .....

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