Judgment

Kapadia, J.—Whether, in the facts and circumstances of the case, the tribunal was justified in holding that the ‘additive mixture’ processed by the three appellants herein was excisable and classifiable under chapter sub-heading 2404.49 of Central Excise Tariff Act, 1985 and that the department was right in invoking the extended period of limitation under the proviso to section 11A(1) of Central Excise Act, 1944 (hereinafter referred to as “the Act”).

2. Briefly, the facts of the case are that M/s Hari Chand Shri Gopal, M/s Gopal Industries and M/s Gopal Zarda Udyog were the three assessees engaged in the manufacture of Chewing Tobacco (Final Product) falling under sub-heading 2404.40 of Tariff Act, 1985. In the manufacture of the final product, they were using an inter-mediate product known as “additive mixture”. An intelligence was collected by the officers of the preventive wing of the Commissionerate to the effect that the appellants were manufacturing the said “additive mixture” without obtaining registration certificate under section 6 of the 1944 Act read with rule 174 of the Central Excise Rules, 1944; that they have been removing the said goods clandestinely from t