Held, Show Cause Notice alleged that the Appellant withheld vital information in respect of the goods manufactured and cleared by them with regard to the price of the grey fabrics. However, the Department failed to established a nexus between such conduct of the merchant-manufacturers and the knowledge of the Appellant so as to make out a case of withholding of vital information against the Appellant. Therefore, extended period cannot be invoked where allegation of suppression of facts has not been specifically attributed to the Appellant in the Show Cause Notice. Therefore, demand held as time-barred. Impugned Order set aside. Hence Appeal allowed.
