( 1 ) THIS appeal is against the order dated 19-4-1999.

( 2 ) BRIEFLY stated, the facts are as follows: the respondents were called upon to show cause as to why they should not be made liable to pay duty and penalty for not having disclosed that they were manufacturing densified wood. The Commissioner, after hearing the respondents, held that the respondents were not manufacturing densified wood and that therefore they were not liable to pay duty.

( 3 ) THE Department filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT ). By an order dated 24-7-1998 it was held that the respondents were manufacturing densified wood. It was further held that the respondents had not suppressed any material or misstated any fact and that therefore the extended period of limitation was not available to the Department. The matter was then remanded to the Commissioner for determination of the duty payable for the period of six months which was available to the Department. In passing the order dated 24-7-1998, CEGAT relied upon reports of the Alipore Test House, the Central Revenue Control laboratory and commercial literature of the respondents.

( 4 ) THE respondents fi