Mallur Siddeswara Spinning Mills (P) ... vs C.C.E., Coimbatore

The Customs, Excise and Gold (Control) Appellate Tribunal upheld the Collector's decision imposing excise duty on the appellants for manufacturing generator sets, citing wilful suppression of facts. The Tribunal found that the extended period of limitation under Section 11A of the Central Excise Act was applicable due to the deliberate concealment of the manufacturing activity, despite the appellants' reliance on Trade Notices suggesting otherwise. The court affirmed that the burden of proof shifted to the appellants once the department established initial evidence of suppression, leading to the dismissal of their appeal.