9911796707
TMI Blog2000 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant, in the classification list filed during the relevant period, in addition to declaring the excisable goods manufactured by it, stated that it purified a large number of chemicals, the names of which it gave, and mentioned that this purification did not amount to manufacture. The department, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture. The other contention is that the demand is barred by limitation. The department had been made aware of the fact of purification of the chemical and took no action. Therefore the extended period is not available. 3. The notice to show cause alleges that appellant had furnished incorrect particulars by claiming the product to be non-excisable. This point is what the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Nothing prevented the department from enquiring into the process involved or demanding more information. We have therefore to hold that the notice could not invoke the extended period of limitation contained in proviso to section 11A (1) of the Act and the Commissioner's order is therefore maintainable. 4. In view of this position we do not feel it necessary to consider the other clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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