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2013 (4) TMI 375 - CESTAT AHMEDABADDemand of duty - SCN was issued after 10 years – Time barred - Held that - It is evident from the above law laid down by the Hon'ble Gujarat High Court in CCE, Vadodara vs. Eimco Elecon Limited [2010 (7) TMI 477 - GUJARAT HIGH COURT] the issue, only the appellant cannot be held responsible for not having filing a return when the matter was within the knowledge of the department and the issue was under litigation. Respectfully following the ratio of the judgments, it is held that the demand is hit by limitation and appeal filed by the appellant is allowed by setting aside the order-in-Revision dated 31.1.2011.
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