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2011 (9) TMI 391 - AT - Central ExciseExemptions from export duty - Assessee manufactured transformers and supplied to govt. organization and availed benefit of exemption notification 108/95 - certificate issued by the project implementing authority were submitted to revenue - Projects were financed by Japan Bank International Co-operation - Held that:- For eligibility of the goods for exemption what was relevant to be considered is whether the project is eligible in terms of the notification and JBIC is a declared International Organization. Once these two conditions are not satisfied, the issuance of the certificates by implementing authority would be of no avail. Therefore, when the certificate itself is held to be of no avail, the question of effect of cancellation does not arise. - Demand of duty made under section 11A upheld. Demand of duty - period of limitation -Held that :- Once the facts are known to the department, the period is limited to one year and the show cause notice can be issued for short levy even in the cases where the department has made a mistake. In case of any mis-interpretation of Notification/ classification/ valuation etc show cause notice can always be issued within one year for correction. - the demand of duty beyond the period of limitation set aside.
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