IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.224 OF 2007 The Commissioner of Central Excise ..Appellant. V/s. M/s.Saruta Prints & Others ..Respondents Mr.L.S.Shetty for Appellant. Mr.M.H.Patil for respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 23RD JULY, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. In the show cause notice, there were no clear allegations either of suppression or fraud or misstatement on the part of the respondent. Therefore, in our opinion, the tribunal has rightly said that the demand was barred by limitation and extended period of limitation under proviso to Section 11A of the Central Excise Act was not applicable. No question of law arises in this appeal. The appeal is dismissed. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.