Collector Of Central Excise vs Thermax (P) Ltd. on 6 December, 1993
(3) Ratlam Straw Board Mills Pvt. Ltd. v. Collector, Central Excise, 1992 (61) E.L.T. 468 (Para 3) - The excess recovery was being made by the appellants through their invoices, and bills issued subsequently by the appellants. Such excess recovery made by the appellants in their invoices and bills was not reflected either in the gate passes or RT 12 returns submitted by them and finalised by the department. The Tribunal held that it was a case of suppression of fact, of excess recovery by the appellants and therefore, extended period of limitation was invokable;