ORDER

1. 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 appellant removed its products for the period August 1986 to February 1987. The appellant claimed benefit of the Exemption Notification No. 208/83-CE dated 1-8-1983 (as amended by 79/86-CE dated 10-2-1986). One of the conditions for grant of benefit under that notification was that the final products are made from any goods of the description specified in the corresponding entry in column (1) of the Table. By a show-cause notice 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 not used the specified input in accordance with the Exemption Notification dated 10-2-1986. The notice 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 Collector finally held against the appellant and confirmed the duty holding "wilful suppression of facts and non-declaration of facts with intention to evade payment of