ORDER

1. This appeal filed by a statutory body, registered under the Factories Act, raises an important question of law relating to scope of the proviso to Section 11-A of the Central Excises & Salt Act, 1944 (in brief the Act).

2. The Board obtained registration under the Factories Act, 1948 for two units, one, a concrete unit and other, a wood unit. Both the units manufactured finished products. But the wood frames, shutters etc. manufactured in the wood working unit were not sold. They were fixed in the buildings constructed by the Board. Licence under the Act was obtained for the concrete unit as the finished products manufactured in this unit were sold to outsiders. But no licence was obtained for the wood unit as the appellant was advised that no licence was needed for the wood unit. The officers of Central Excise Department visited the premises on 11-5-1984. On 29-6-1984 notice to show cause under Rule 173 of the Central Excise Rules, 1944 was issued. In reply one of the objections, amongst others, raised was that there was no suppression of facts nor was there any intention to evade payment of duty and the notice issued was liable to be quashed on this ground alone. The objec