JUDGMENT

SABYASACHI MUKHARJI, J.:— This appeal is under section 35(L)(b) of the Central Excises and Salt Act, 1944, (hereinafter called the Act ) against the order dated 8th January, 1988 passed by the Customs, Excise & Gold (Control) Appellate Tribunal. The issue involved in this appeal was whether in the facts and the circumstances of the case, the Tribunal was legally justified in restricting the demand of duty to six months prior to the date of issue of show-cause notice, particularly in a case where longer period was invoked on the ground of suppression of information in the declaration furnished by the respondent.

2. The respondent manufactured patent and proprietary (P&P) medicines falling under T.I. 14E and also pharmacopoeic preparations falling under T.I. 68 of the Central Excise Tariff of an aggregate value of Rs. 20,59,338.60 and cleared during the period of 1-4-1979 to 31-9-1980, the same without payment of duty, availing the benefit of exemption notification No. 80/80.

3. Under the provisions of sub-clause (ii) of clause 2 of notification No. 80/80 dated 19th June, 1980 and sub-clause (iii) of clause (a) of notification No. 71/78 dated 1-3-1978 the manufacturer would no