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2014 (4) TMI 799 - AT - Central ExciseDuty demand - Bar of limitation - Held that:- period involved in this case is 1995-96 and during the relevant period, the assessee was required to file monthly RT-12 returns along with all the copies of the invoices which were issued from their factory premises. It is undisputed in this case that the appellant had filed the RT-12 returns regularly with the authorities along with the invoices. It is also undisputed that the invoices which were issued by the appellants indicated deduction from the value as permissible deduction under Section 4. In our considered view, when these invoices were filed along with the RT-12 returns with the authorities, the range authorities should have called for an explanation from the appellant as to what were the deductions that was claimed in the said invoices. The range authorities as well as the divisional authorities, kept quiet and did not ask any explanation from the appellant and issued a show cause notice on 23.04.2000 demanding the differential duty. In our view, the appellant has made out the case in his favour on the ground of limitation as the revenue authorities cannot allege suppression of facts, misstatement with intend to evade payment of duty as the RT-12 returns as well as the invoices indicated the discharge of duty liability after the deduction as claimed by the appellant - Decided in favour of assessee.
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