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2013 (12) TMI 1238 - HC - Central ExciseExtended period of limitation – Held that:- The Court recorded that the classification list had been approved after carrying out verification - one consignment in transit was seized when the goods were found containing labels of foreign brand - RT-12 returns were being regularly filed - there was a finding to the effect "the invoices containing description of the goods have all been regularly approved by the Department” - all facts were within the knowledge of the Department - there was no justification for invoking the extended period of limitation. Branded and unbranded product cleared - The declaration filed with effect from 5th April, 1994 was a false declaration - The basic reason is the RG-1 register, followed by RT-12 returns, the letter of Superintendent of Central Excise dated 14th November, 1994 and the reply dated 30th November, 199 – Hence, the RG-1 register which reflects the entries in RT-12 returns, does not have basic documents to support the entries made - unless special knowledge of the appellant is inserted, it would not be possible to ascertain which customer had received the branded product and which customer received own branded/unbranded product.
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