1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO. 10 OF 2007 APPEAL NO. 10 OF 2007 APPEAL NO. 10 OF 2007 The The The Commissioner Commissioner Commissioner of Central Excise..Appellant of Central Excise..Appellant of Central Excise..Appellant vs vs vs M/s M/s M/s Supreme Industries Ltd.. Supreme Industries Ltd.. Supreme Industries Ltd.. Respondents Respondents Respondents Ms.S.V.Bharucha Ms.S.V.Bharucha Ms.S.V.Bharucha with Ms Nisha Valani with Ms Nisha Valani with Ms Nisha Valani and and and Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi for Appellant for Appellant for Appellant Mr.M.H.Patil Mr.M.H.Patil Mr.M.H.Patil with with with Ms.Aparna Hirandagi for Ms.Aparna Hirandagi for Ms.Aparna Hirandagi for Respondents Respondents Respondents CORAM CORAM CORAM : : : F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : : : 10th January, 2008 10th January, 2008 10th January, 2008 P.C. P.C. P.C. 1.1.1. Considering the proviso to section 11-A (1) the Considering the proviso to section 11-A (1) the Considering the proviso to section 11-A (1) the period period period of limitation is extended in of limitation is extended in of limitation is extended in the event there the event there the event there was was was intent intent intent to evade payment of to evade payment of to evade payment of duty by such persons duty by such persons duty by such persons or or or his his his agent. The tribunal in agent. The tribunal in agent. The tribunal in para 2 has noted the para 2 has noted the para 2 has noted the contentions contentions contentions advanced advanced advanced on behalf of the respondents on behalf of the respondents on behalf of the respondents herein. herein. herein. In In In para 3 the tribunal has recorded a finding as para 3 the tribunal has recorded a finding as para 3 the tribunal has recorded a finding as under under under : : : As As As regards regards regards bar of limitation on the part bar of limitation on the part bar of limitation on the part of of of the appellants and the plea of bonafide the appellants and the plea of bonafide the appellants and the plea of bonafide relief, relief, relief, for mere non inclusion of certain for mere non inclusion of certain for mere non inclusion of certain repair repair repair costs costs costs to be incuirred in future, when to be incuirred in future, when to be incuirred in future, when the the the departmental audit parties also missed departmental audit parties also missed departmental audit parties also missed ititit before 1994, would call for a conclusion before 1994, would call for a conclusion before 1994, would call for a conclusion theat theat theat there there there was no suppression of facts with was no suppression of facts with was no suppression of facts with intent intent intent to evade duty......................" to evade duty......................" to evade duty......................" 2.2.2. In our opinion, these are purely findings of In our opinion, these are purely findings of In our opinion, these are purely findings of facts facts facts based on material on record. Questions of based on material on record. Questions of based on material on record. Questions of 2 law law law as framed therefore from the order of the as framed therefore from the order of the as framed therefore from the order of the tribunal tribunal tribunal would not arise. Consequently, appeal as would not arise. Consequently, appeal as would not arise. Consequently, appeal as filed filed filed is dismissed. is dismissed. is dismissed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)