Per Justice U.L. Bhat :

The order in original dated 4.3.96 passed by the Commissioner of Central Excise, New Delhi is under challenge in this appeal.

2. Appellant engaged in the manufacture of various kinds of machinery and systems such as ejector, vacuum system, evaporation plant, scrubbing system etc. was availing invoice price procedure and paying duty on the basis of the invoice price shown in the various invoices. The dispute relates to the period from 1988 to July 1992 covering supplies made as per orders placed by several parties including M/s. Lipton India ltd., M/s. Hindustan Lever Ltd. etc. Appellant had availed of the benefit of partial exemption Notification 175/86. Show cause notice was issued demanding differential duty of Rs. 32,38,204- on the ground that the benefit of notification was not available inasmuch as appellant was using the brand name of the technical collaborator which fact had been suppressed from the knowledge of the department. Accordingly, the larger period of limitation under the proviso to Section 11-A(1) of the Central Excises Act, 1944 was sought to availed. Appellant resisted the notice alleging that collaboration Agreements related only to d