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TMI Blog2017 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... l Agarwal,Vaibhav Pandey ORDER 1. Heard Sri Deepak Seth, learned counsel for appellant. None appeared on behalf of respondent though the case is called in revised. Hence we proceed to decide appeal ex parte after hearing counsel for appellant. 2. This appeal under Section 35 G of Central Excise Act, 1944 (hereinafter referred to as the "Act, 1944") has arisen from order dated 21.11.2014 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in hand for the reason that there was a case of suppression of material fact by Assessee. Issue of limitation was raised by Assessee even before Commissioner and a finding of fact was recorded by Commissioner with respect to suppression of material fact by Assessee and, therefore, allowed extended period of limitation and plea of limitation raised by Assessee was rejected. The finding recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within time. The party's arguments to the contrary are not acceptable. I rely upon the following case laws in support of my argument:- Decision in the case of Nizam Sugar Factory Versus C.C.E., Hyderabad [1999(10) LCX0254] CEGAT-LB Decision in the case of M/s. Pure Drinks (P) Ltd. Vs C.C.E., New Delhi [1996(09) LCX0198](T) Decision in the case of Indian Oxygen Ltd. v. C.C.E., Bhubanes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, judgment of Tribunal impugned in this appeal is set aside. Matter is remanded to Tribunal to consider the question, whether there was a suppression of material fact by Assessee and if that is so, when period of limitation would commence and whether demand is within the period of limitation, in accordance therewith. Tribunal shall decide matter expeditiously.
7. The appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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