Excise

Central Excise Act, 1944

— Ss. 11-A(1) proviso, 11-AB, 11-AC and 5-A — Extended limitation period under proviso to S. 11-A(1) — Nature and applicability — Held, it is in the nature of an exception and not the rule — Hence, a case has to be made out to attract it — While the question as to whether decorative laminated sheets (paper based) were classifiable under Heading 39 or under Heading 48 operating in the field, CEGAT holding the same to be classifiable under Heading 48 — Entire industry, including the respondent assessee, classifying the said product accordingly and availing of the benefit of exemption Notification No. 135/89 — Respondent assessee disclosing the activities of manufacture by declaration or otherwise and responding to each and every query of the Department — The Department accepting the disclosures made by the assessee and not questioning the assessee's bona fides — Subsequently, decision in Bakelite Hylam Ltd. case, (1997) 10 SCC 350 holding the said product to be classifiable under Heading 39 and not under Heading 48 — Department then issuing notice under the proviso to S. 11-A(1) to respondent assessee to show cause against the proposed recovery of the duty short-paid and levy of interest and penalty — In the said peculiar facts and circumstances of the case such a notice rightly held by CESTAT to be time-barred, (2006) 7 SCC 431