ORDER

Per Shri S. Kalyanam : This appeal is directed against the order of the Collector of Central Excise, Madras dated 30.1.1992 demanding a duty of Rs. 5.38.282/- on the appellant M/s Engineering & Commercial Agencies Ltd. and penalty of Rs. 1,10,000/- on appellant Madan, Proprietor thereof. The duty is levied for the period from 1.3.1986to4.3.1991 by issue of show cause notice dated28.8.1991 with an Addendum dated 9.9.1991.

2. Shri Raman, the learned Counsel for the appellants at the outset submitted that the demand is barred by limitation and in respect of the duty liability for the period of 6 months preceding the date of issue of the show cause notice dated 28.8.1 991 .the appellant is not contesting the issue on merits. In regard to the rest of the period the demand is barred by limitation because the longer period of limitation in terms of proviso to Section 11A of the Central Excise and Salt Act. 1944 has been invoked. It was contended that the appellants were not guilty of suppressing any facts and the allegation of the Department was that the appellant was manufacturing the goods with the brand name of Millar in the concrete mixers manufactured by them and this position wa