2007 (10) TMI 98

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..... - 4-10-2007 - F.I. Rebello and J.P. Devadhar, JJ. [Order per]- P.C. : Appellant served a show cause notice cum demand dated 4 th September, 1985 on the respondent, for the period between 1/8/1983 to 3/3/1985. The Commissioner of Central Excise by his order dated 27/10/1997 after noting various facts and contentions was pleased to hold that the assessee was not entitled to get the benefit .....

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..... reafter, considering the proviso to section 11A observed that unless the revenue succeed in showing that the respondents were indulging in suppression, misstatement or fraud with an intent to evade payment of duty, longer period cannot be justifiably invoked against the respondents and consequently confirmed the order of the Commissioner and dismissed the appeal. 3. The question before us is w .....

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