Markandey Katju, J. - (1.) This is an appeal filed by the Commissioner of Central Excise and Customs, Vadodara under Section 35-L(b) of the Central Excise Act, 1944 against the final judgment and order dated 12th September, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT, West Zone, Mumbai.
(2.) Heard learned counsel for the parties and perused the record.
(3.) Two questions are involved in this appeal - (i) the classification of the tiles manufactured by the appellant and consequential liability of the appellant to pay differential duties on the same; and (ii) whether the notice issued demanding excise duty is barred by limitation under Section 11-A of the Central Excise Act (hereinafter referred to as the Act).;