IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.273 Of 2007 The Commissioner of Central Excise, Mumbai - II ..Appellant. V/s. M/s.Rashtriya Chemicals & Fertilizers Limited ..Respondent. Mr.A.S. Rao for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. The Tribunal has ruled that the appellant was not entitled to the extended period of limitation because there was no suppression of material facts. There is clear finding recorded that the assessee was submitting price list even during the period when their goods were dutiable and have clearly indicated that the prices were on "as is where is" basis. They also indicated separate prices in respect of clearance pond on "as is where is" basis and other where the goods were loaded into the wagons ex-factory. The tribunal has also observed that for the same product the price in respect of the delivery into the wagon was considerably higher than the expond price and, therefore, the tribunal has recorded a finding that there is no suppression of information and, therefore, extended period of limitation will not apply. 3. We do not find any fault in the findings recorded by the tribunal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.