By a show cause numberice dated 25 1 1988 issued by the Collector, Central Excise to the appellant, it was called upon to show cause against the proposed action mentioned therein on the ground that the appellant had number used the specified input in accordance with the Exemption Notification dated 10 2 1986.
The appellant is engaged in the manufacture of iron and steel products under a classification list dated 1 3 1986 which was duly approved on 23 10 1986.
The Collector finally held against the appellant and companyfirmed the duty holding willful suppression of facts and number declaration of facts with intention to evade payment of duty by the appellant.
208/83 CE dated 1 8 1983 as amended by 79/86 CE dated 10 2 1986 .
11,80,423.10 under Section 11 A of the Central Excises and Salt Act, 1944 read with the proviso thereto and penalty of Rs.
The Tribunal has upheld the Collectors order and dismissed the appellants appeal.
The numberice also invoked the larger period of limitation in accordance with the proviso to Section 11 A of the Central Excises and Salt Act, 1944.
The appellant removed its products for the period August 1986 to February 1987.
25,000 under Rule 173 Q of the Central Excise Rules.
Accordingly, he directed payment of duty amounting to Rs.
Two points were involved for decision by the Tribunal.
The appellant claimed benefit of the Exemption Notification No.
Hence, this further appeal by the assessee.
