- (1.) This appeal is filed against an order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi, dated 22-2-2002. The question involved is whether the respondents were entitled to invoke the extended period of limitation under Section 11-A of the Central Excise Act, 1944 .
(2.) The Tribunal has relied upon a judgment of the larger Bench of the Tribunal in Nizam Sugar Factory v. CCE,1999 114 ELT 429 and held that the extended period of limitation was available.
(3.) We find that there is no dispute to the fact that the classification list had been approved by the Sector as well as the Range Officer after carrying out verification.;