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2008 (6) TMI 401 - AT - Central ExciseDemand - Limitation - non invocation of Extended period - Held that: - there is no evidence to suggest intention to evade on the part of the appellant. We are inclined to accept that it was due to lack of understanding of the provisions of Notification. As it appears to be case of difference in interpretation, we hold that invocation of extended period for demanding duty is not justified. Imposition of penalty is also not warranted - we uphold the demand of duty involved within the normal period of limitation and we set aside the demand of the balance of duty involved. Penalty is set aside.
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