Briefly stated, the facts are as follows The respondents were called upon to show cause as to why they should number be made liable to pay duty and penalty for number having disclosed that they were manufacturing densified wood.
In passing the order dated 24th July, 1998, CEGAT relied upon, reports of Alipore Test House, Central Revenue Control Laboratory and Commercial Literature of the respondents.
The Commissioner, after hearing the respondents, held that the respondents were number manufacturing densified wood and that therefore they were number liable to pay duty.
The respondents filed an application for rectification of the order dated 24th July, 1998.
By an order dated 24th July, 1998 it was held that the respondents were manufacturing densified wood.
This appeal is against the order dated 19th April, 1999.
The matter was then remanded to the Commissioner for determination of the duty payable for the period of six months which was available to the Department.
It was further held that the respondents had number suppressed any material or mis stated any fact and that therefore the extended period of limitation was number available to the Department.
The Department filed an appeal before the Customs, Excise Gold Control Appellate Tribunal CEGAT .
