TMI Blog1989 (2) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge, according to the Tribunal, of the authorities. These findings of the Tribunal have not been challenged before us or before the Tribunal itself as being based on no evidence. In that view of the matter and in view of the requirements of Section 11A of the Act, the claim had to be limited for a period of six months as the Tribunal did. We are, therefore, of the opinion that the Tribunal was right in its conclusion. The appeal therefore fails - 1632 of 1988 - - - Dated:- 14-2-1989 - Sabyasachi Mukharji and S. Ranganathan, JJ. [Judgment per : Sabyasachi Mukharji, J.]. - This appeal is under Section 35(L)(b) of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act') against the order dated 8th Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the preceding financial year had exceeded ₹ 20 lakhs. 4. The factory had cleared during the period from 1st April, 1980 to 29th October, 1980 (P P) medicines falling under T.I. 14E valued at ₹ 4,32,050.09. The Central Excise duty payable on the goods removed was ₹ 55,802.01. The respondent filed a declaration for exemption under Notification No. 71/78 dated 1-3-1978, and furnished particulars of only the value of P P medicines manufactured and cleared by it during the preceding financial year i.e. 1979-80, and the respondent did not furnish the particulars of the value of the goods cleared under Tariff Item 68 during the financial year 1979-80. It was noticed that the manufacturer did not file any declaration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sly refunded, a Central Excise Officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso took note of the various products being manufactured by the appellants. It cannot be said that the appellants had held back any information in regard to the range and the nature of the goods manufactured by them. The appellants have maintained that the value of the exempted goods under T.I. 68 and also value of medicines containing alcohol, according to their interpretation, were not required to be included for the purpose of reckoning of the total excisable goods cleared by them. There is nothing on record to show that the appellants non-bonafidely held back information about the total value of the goods cleared by them with a view to evade payment of duty. Their explanation that it was only on the basis of their interpretation that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to a period of 5 years in view of the proviso to sub-section 11A of the Act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with intent to evade payment of duty. Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, before the period of six months. Whether in a particular set of facts and circumstances there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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