JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Utkarsh Sharma for the appellant and learned Senior Advocate Mr. Prakash Shah with learned advocate Mr. Anand Nainawati for the respondent.

2. The appellant Revenue has preferred this appeal under Section 35G of the Central Excise Act, 1944 (for short “the Act”) on the following substantial questions of law which were formulated by order dated 26.03.2009 by this Court arsing from the judgment and order dated 29.08.2007 in Appeal No. E/64, 2981 to 2984 of 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (CESTAT).

“(a) Whether in the facts and circumstances of the present case, the Tribunal is justified in holding that there were no grounds for invoking extended period of limitation available under the proviso to Sub Section (1) of Section 11A of the Central Excise Act, 1944, despite suppression of material facts with intent to evade payment of duty and despite show cause notice having been issued in the year 1998, demanding duty relating to the period 04.07.1995 to 22.10.1996?

(b) Whether in the facts and circumstances of the present case, the Tribunal was justified in holding