2006 (4) TMI 524

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....nst the Final Order No. C-I/1729-34/WZB/2000, dated 10-5-2000 in Appeal Nos. E/4505, 4506, 4529, 4530, 4499 and 4500 of 1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (for short 'the Tribunal'), whereby the Tribunal allowed the Appeals filed by the assessees-respondents; set aside the order in original and held that the extended period of li....

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....o these units under Rule 57-I of CER, 1944. (d) Impose penalty on all the parties under Rule 173Q(1) and Rule 209A of CER, 1944." Extended period of limitation was also invoked as allegedly there was suppression of facts by the respondents-assessees. The order-in-original confirmed the demand raised as per show cause notice and held that there being suppression of facts, the department was enti....