ORAL JUDGMENT

(Per : HONOURABLE MR.JUSTICE N.V.ANJARIA)

The present tax appeal is directed against the order dated 03.10.2011 of Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad passed in Appeal No.E/3040/2006, proposing the following question as a substantial questions of law:-

“(i) Whether filing of RT 12 Returns by the Respondent sufficient without filing the Declaration required under Rule 173 C of the Central Excise Rules?

(ii) Whether the extended period of limitation could have been invoked in the facts of the case under the proviso to section 11A (1) of the Central Excise Act, 1944?

(iii) Whether Customs Excise and Service Tax Appellate Tribunal was justified in arriving at a conclusion that there was no suppression on the part of the Respondent more particularly when the declaration under Rule 173 C was admittedly not filed by the Respondent?

(iv) Whether the Customs Excise and Service Tax Appellate Tribunal was right in allowing the Appeal filed by the Respondent?”

2.We heard learned advocate Mr.Amar M. Bhatt appearing for the appellant.

3.The relevant facts involved in the appeal and with reference to which the aforesaid questions are proposed, are