- (1.) Heard Sri Pankaj Bhatia, learned counsel for the appellants and Sri B.K. Singh Raghuvanshi, learned senior standing counsel for the respondent.
(2.) Learned counsel for the appellant submits as under: (i) The impugned final order No.895-897/2003-B dated 3.12.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, is wholly erroneous, inasmuch as, the Tribunal has not recorded any finding on invocation of the extended period of limitation under the proviso to Section 11-A of the Central Excise Act, 1944 (hereinafter referred to as the Act) (ii) The Adjudication Order was passed without supplying copies of the relied upon or non relied upon documents and thus rules of natural justice were violated. (iii) In the absence of any wilful suppression of fact or commission of any fraud with intent to evade payment of Central Excise Duty, extended period of limitation under the proviso to Section 11-A of the Act was not invocable. (iv) The burden to prove the suppression of fact of clandestine manufacture was on the Department which it failed to discharge. (v) The order was delivered by the Tribunal after 11 months of the hearing of the case and thus the order is bad in view of the law laid down by Hon'ble Supreme Court in the Case of Anil Rai Vs. State of Bihar, 2001 7 SCC 318.
(3.) In support of his submissions learned counsel for the appellants has relied upon the judgements of Hon'ble Supreme Court in the case of Collector of Central Excise Vs. Chemphar Drugs and Liniments, 1989 40 ELT 276 S.C., para 8, Collector of Central Excise Vs. H.M.M. Ltd., 1995 Supp3 SCC 322, Aban Loyd Chiles Offshore Ltd. and others Vs. Commissioners of Customs, Maharashtra, 2006 6 SCC 482, Nestle India Ltd. Vs. Commissioner of Central Excise, Chandigarh, 2009 12 SCC 294, Continental Foundation Joint Venture Holding, Nathpa, H.P. Vs. Commissioner of Central Excise, Chandigrah-I, 2007 10 SCC 337, Larsen and Toubro Ltd. Vs. Commissioner of Central Excise, Pune II, 2007 9 SCC 617, Joint Commissioner of Income Tax Surat Vs. Saheli Leasing and Industries Ltd., 2010 254 ELT 705 S.C., Chandna Impex Pvt. Ltd., Vs. Commissioner of Customs, New Delhi, 2011 269 ELT 433 S.C., Anil Rai Vs. State of Bihar, 2001 7 SCC 318, Uniworth Taxtiles Ltd. Vs. Commissioner of Central Excise, Raipur, 2013 288 ELT 161 S.C. and Commissioner of Central Excise Vs. Triveni Sheet Glass Works Ltd, 2005 11 SCC 443.;