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Judgment
Learned Counsel for the appellant draws our attention to the decision of this Court in Collector of Central Excise, Hyderabad Vs. Chemphar Drugs and Liniments, Hyderabad, to contend that when the manufacturer in the same situation as appellant has revealed certain information in another proceeding and that information is available to the Department, the enlarged period of limitation available u/s 11A of the Central Excise Act cannot be invoked by the Department.
We do not think we should understand that decision in that manner at all. On the other hand, in a given case whether there is something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, is a question of fact to be established in each case.
In the facts and circumstances of the case, we think the view taken by the Tribunal is correct and, therefore, we are not inclined to interfere with the same. The appeal stands dismissed.