TMI Blog2006 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... t") 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., not making payment of duty and working without license? (ii) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee 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 relying upon observations made by the Hon'ble Supreme Court in Pahwa Chemicals Pvt. Ltd. v. CCE Delhi - 2005 (189) E.L.T. 257 (S.C.) = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, and then there would be no willful mis-declaration or wilful suppression. If the department felt that the party was not entitled to the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in these appeals, the appellants activity did not attract excise duty at all. For this reason also, it is to be found that non levy of duty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that atleast in future, the appellant will take care to furnish relevant information while filing such cases. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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