1999 (1) TMI 216

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....egi, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an appeal against the order of the Collector of Central Excise, Chandigarh confirming a duty demand of Rs. 6,73,180.79 on drilling machines, bilge pumps, stabilizers, transformers, etc., manufactured and cleared by the appellants during the period from March, 1986 to 5-9-1988, as a result of denial of benefit ....

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....agraph, which includes Notifications 77/85 and 85/85 and he also challenges the applicability of the extended period of limitation, submitting that the non-obtaining of the Central Excise licence, non-filing of declaration and non-payment of duty, which has been held to amount to suppression, was due to their bonafide belief that the products manufactured by them were exempt from payment of duty a....

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....d cleared excisable goods" without having applied for the Central Excise licence, without observing the formalities required under the Central Excise law and without payment of Central Excise duty". The above grounds are available to the Department even when the demand is raised within the normal period of limitation of six months and the extra ingredient viz. allegation of suppression/wilful miss....