9911796707
TMI Blog2006 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act, 1944 (for short, "the Act") by revenue against the order dated 27-12-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law:- "(i) Whether the respondent firm is liable to pay Central Excise duty under the circumstances without being registered with the deptt., no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see claimed that in the process of execution of civil contract, manufacture of excisable goods was not involved. 4. The claim of the assessee was rejected. Though it was noted that in execution of civil contract, manufacture of excisable goods may not be involved, a case for invoking extended period of limitation was held to have been made out. 5. The Tribunal accepted the claim of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has become clear. It is settled law that mere failure to declare does not amount to wilful mis-declaration or wilful suppression. There must be some positive act on the part of the party to establish whether wilful mis-declaration or wilful suppression. When all the facts are before the Department and a party in the belief that affixing of a label makes no difference does not make a declaration, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded in favour of the Revenue only by the recent judgment of the Larger Bench of this Tribunal in the case of Mahindra & Mahindra Ltd v. CE, Aurangabad, Chandigarh, Kanpur and Chennai, reported in 2005 (190) E.L.T. 301 (Tri. - LB). It is also to be noted that there was no demand of duty on such items till the amendment of heading 73.08 w.e.f. March 1990. Thus, during most of the period impugned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such a practice cannot be approved. Once a composite order is passed by the Tribunal, it was obligatory on the revenue, while filing one appeal, to mention its stand about other cases, to avoid conflict of orders and also to maintain consistency. No steps have been taken in this direction in spite of the fact that this has been pointed out to the appellants a number of times, earlier. We hope th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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