TMI Blog2010 (11) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. None appeared for the Respondent. The appeal is taken up for decision on merits. The Revenue is in appeal against the impugned Order-in-Appeal, whereby the Commissioner (Appeals) has upheld the lower adjudicating authority s order dropping the show-cause notice. 2. Briefly stated facts of the case are that the respondents are engaged in the manufacture of forgings and forged articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority upheld the demand on merits but rejected the demand on limitation of time by dropping the show-cum demand notice. Aggrieved by this, the department filed appeal with the Commissioner (Appeals) against the lower adjudicating authority s order. The Commissioner (Appeals) has observed that the Notification did not specifically include the words of other alloy against Sl. No. 4 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons wherein it was held that where in case of misdelcaration in classification in order to avail the benefit of concessional rate applicable was held to be suppression with intent to evade payment of duty and larger period is invocable. In support, they have placed reliance on the following case law :- (1) Vapi Paper Mills Ltd. v. CCE [1993 (67) E.L.T. 109 (Tri.)] (2) Debes Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sec. 11A of the Central Excise Act, 1944. For invoking larger period under proviso to Sec. 11A, the department has to show that the assessee has suppressed or misdeclared certain facts with intent to evade payment of duty. It has been held in catena of decisions that for invoking the extended period, the positive action on the part of the assessee has to be proved. All the facts were before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the fact of sending rough castings by assessee under their private gate passes to different job workers were also not disclosed nor any permission was taken from Collector as required under Rule 56B of the Central Excise Rules. The facts of the cases are not similar to the facts of the case in hand. Therefore, the case law cited by the department are of no avail to them. We do not find any inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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