Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of six months or five years, as the case may be." Shri V. Lakshmi Kumaran, learned counsel for the appel lant drew our attention to the observations of this Court in Collector of 883 Central Excise, Hyderabad vs M/s Chemphar Drugs and Lini ments, Hyderabad, [1989] 2 SCC 127 where at page 131 of the report, this Court observed that in order to sustain an order of the Tribunal beyond a period of six months and up to a period of 5 years in view of the proviso to sub section (1) of section 11 A of the Act, it had to be established that the duty of excise had not been levied or paid or short levied or short paid, or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with intent to evade payment of duty.