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2019 (4) TMI 998 - CESTAT CHENNAIExtended period of Limitation - non-adoption of new Rule 10A of Central Excise Rules - mis-declaration and suppression of facts or not - HELD THAT:- The disputed period is 01.04.2007 to March 2008 and the SCNs were issued on 12.05.2009 and 05.11.2009. The facts are very clear, the department can never claim to be not in the know of various events, the assessee had remitted the duty alongwith interest even before the Revenue could allege non-compliance with Rule 10 A. Firstly, when there is no dispute with regard to regular filing of returns, then the CERA audit and internal audit, and the fact that upon being pointed out the differential duty, the same was made good immediately with appropriate interest, coupled with no allegation or even a whisper about any technical breach or lack of explanation in the SCNs, lead to irrefutable conclusion that the SCNs were issued in a routine manner without any proper justification whatsoever. The same are therefore issued beyond the normal period only to impose penalty and the same has rightly been knocked down by the Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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