TMI Blog2000 (5) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner of Central Excise(Appeals) confirming the order of the Deputy Commissioner holding that the appellant was liable to pay duty on the industrial waste solvents and Isopropyl Alcohol-Mother Liquor waste (IPA-MLR waste) cleared during the period from December, 1992 to June, 1995. 2. The notice to show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use alleges, in addition to suppression of fact of clearance, contravention of the rules. Such contravention is seen from the fact that despite a letter from the Superintendent dated 22-12-1992 asking the appellant for payment of duty on these goods, the appellant refused to pay such duty. 4. In our view, the extended period cannot be invoked on the ground of suppression of the fact of manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, during the period from December, 1992 to June, 1995, thereby rendering themselves liable for recovery of Central Excise duty under proviso to Section 11A of the Act. According to us, this sentence establishes clearly that it has suppression of fact of manufacture of the goods and their clearance that had been cited for invoking the extended period for the demand. The allegation appearing l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not help him. The court has confirmed in that paragraph with regard to the words in the show cause notice in which there were allegations of mis-statement and suppression of facts with a deliberate and wilful intent to evade payment of duty without specific inclusion of the proviso to Sec. 11A(1) of the Act, the Tribunal s view that in view of these words, the show cause notice was issued under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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