TMI Blog2015 (5) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... can be appreciated to be bonafide and it was under such belief in the light of the Board's circular No.625/16-2002 dt. 28.2.2002 - Held that:- The circular has ground that there was persisting confusion in industry which has prevented the appellant to bring the goods under Section 4A of Central Excise Act, 1944. In view of the fact that there is no whisper in the show cause notice as to malaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from clearing the goods in small packs on retail, the appellant was also clearing the goods in bulk pack for industrial use. Such bulk packed goods have been brought to the purview of levy under section 4 of the above Act, by the adjudication order. 2. He submits that whether such bulk pack clearances shall be liable to duty under section 4 or 4A was under confusion in the industry for a long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession made by the appellant to cause evasion to the Revenue. He relies on the decision in the case of Jaiprakash Industries Ltd. Vs CCE Chandigarh - 2002 (146) ELT 481 (SC) to support his contention that adjudication is time barred and prays that the appeal may be allowed. 4. Revenue supports the adjudication on the ground that it was known to the appellant that the goods are notified under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be proper to rely on the decision cited by learned consultant in the case of Jaiprakash Industries Ltd. (supra). For convenience of reading, para-6 of the judgement is reproduced below :- 6. We will first take up the second question. The law on this point is well-settled. In the case of Padmini Products v. Collector of Central Excise reported in 1989 (43) E.L.T. 195 (S.C.), this Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of fact or contravention of any provision or rules. This Court has held that these ingredients postulate a positive act and, therefore, mere failure to pay duty and/or take out a licence which is not due to any fraud, collusion or wilful mis-statement or suppression of fact or contravention of any provision is not sufficient to attract the extended period of limitation. 7. Having n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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