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2019 (8) TMI 1506 - CESTAT KOLKATAExcisability - waste and scrap - no separate inventory of scrap generated was maintained - period January 2004 to March 2008 - extended period of limitation - HELD THAT:- It is very clear that the issue was in the knowledge of the department right from 1999. Superintendent incharge of the factory was in correspondence with the officers of the appellants right from 1999 onwards. Two Show Cause Notices have been issued during the interregnum and the same have been remanded back from the appellate stages. During the pendency of such remand proceedings the impugned proceedings have been initiated invoking the extended period. We find that this is not legally permissible. The Show Cause Notice and the Impugned Order do not survive on limitation - the appeal is allowed on limitation.
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