- (1.) This appeal under Sec. of the Central Excise Act, 1944 is at the instance of the Revenue and is directed against order dated 5th February, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No. E/A -328 to 330 of 2006 thereby dismissing the appeal filed by the Revenue.
(2.) Being dissatisfied, the Revenue has come up with the present appeal.
(3.) The only question that arises for determination in this appeal is whether the period of limitation of six months provided in the main limb of Sec. of the Central Excise Act can be extended by alleging fraud in a case where due to subsequent decision of the Larger Bench of the Tribunal, the act of the importer has been held to be a "manufacturing process" whereas at the relevant point of time, in the years 2001 -04, the then law was different.;