- (1.) These appeals arise out of an order passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal").
(2.) One of the questions which arises in these appeals relates to the validity of Section 11A of the Central Excise Act, 1944 (for short "the Act"). The said question stands concluded by a decision of this Court in ITW Signode India Ltd. v. Collector of Central Excise, 2003 ECR 783 .
(3.) The other question which arises in these appeals is as to whether the alleged suppression made by the appellant was bona fide or not. It is urged on behalf of the appellant that in fact there was no suppression and the nondisclosure was a bona fide one. The learned Counsel contends that the Tribunal has committed certain factual errors and has not considered the then existing trade practice as well as the fluid legal position then existing.;