S. B. Sinha, J. - (1.) Leave granted.
(2.) Whether extended period of limitation envisaged under the proviso appended to Section 11A of the Central Excise Act, 1944 (for short "the Act") would apply to the facts and circumstances of the present case is the question involved in this appeal.
(3.) Before adverting to the said question, however, we may notice the basic fact of the matter which is not in dispute.;