:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.67 OF 2007 The Commissioner of Central Excise. ..Appellant. Vs. Tirupati Pipes & Allied Inds. Pvt. Ltd. ..Respondent. Mr.K.R.Choudhary with Mr. H.P.Chaturvedi for the Appellant. Mr. M.R.Baya for the Respondents. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 14TH MARCH, 2008. PC : 1. Heard learned counsel for the parties. 2. We note here that earlier a show cause notice was issued in respect of the very period to which the respondent filed their reply. After that second show cause notice for the same period was issued on 2.6.1998. 3. The extended period under Section 11A of the Act is only in terms of the proviso. The learned Tribunal has recorded a finding of fact that the respondents herein have declared the final products and inputs and since the invoices have been submitted and therefore, extended period could not be availed. This is purely a finding of fact. The question of law as framed would not arise. Consequently, the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)