ORDER :

1. The period involved in the present case is from January 1986 to July 1987. Show cause notice was issued on 21st May 1992 by invoking extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944.

2. If we travel five years backwards from 21st May 1992 it would come to 21st May 1987, the show cause notice would be valid only for the period from 21st May 1987 to 21st July 1987 , meaning thereby, the period from January 1 9 8 6 up to 20th May 1987 would be beyond the period of limitation. However, the Customs, Excise and Gold (Control) Appellate Tribunal [‘the Tribunal’] has recorded a finding of fact that there is insufficient evidence to conclude that 700 tons of soda ash which we are concerned with has been utilised in the manufacture of detergent powder that was cleared without payment of duty.

3. Accordingly, the show cause notice for the period from January 1986 to 20th May 1987 is held to be beyond the extended period of limitation. Insofar as the period from 21st May 1987 to July 1997 is concerned, the finding recorded by the Tribunal on merits would be a finding of fact which does not call for interference.

4. The appeals are accordingl