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2023 (8) TMI 791 - HIMACHAL PRADESH HIGH COURTExtended period of limitation - penalty - items supplied are finished goods or not - correctness of remanding the case - HELD THAT:- The issue, as to whether the items being supplied by the assessee to KEL are fully finished goods or not, does not appear to have been specifically dealt with by the Commissioner in his order, which was challenged before the Tribunal - there are no error in the decision of the Tribunal in remitting the matter back to the Commissioner to examine this aspect. The view of the Tribunal also agreed upon that the longer period of limitation under proviso to Section 11A(1) cannot be invoked nor can the department invoke penalty under Section 11AC, when there is a doubt as to whether the items being supplied by the assessee to KEL are semi-finished or fully finished products. This is because, if such a doubt exists, then the assessee cannot be accused of committing any fraud, collusion or making any willful misstatement or suppression of facts or can it be accused of contravention of any of the provisions of this Act, in which situations only the extended period of limitation can be applied - When there is no intention to evade payment of duty by the assessee because of a doubt entertained by the assessee, the extended period of limitation under the proviso to Section 11A(1) cannot be invoked. There are no merit in the appeal and the same is accordingly dismissed.
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