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2009 (2) TMI 645 - AT - Central ExciseDemand - Limitation - invocation of Extended period of limitation - The appellant’s main contention is that the Revenue’s case is totally dependent upon the input-output ratio, which in turn is based upon the statements made by the Director and the other employees and the experiment conducted by the Revenue themselves - Held that: - apart from the input-output ratio, which has been made the basis, there is no other evidences on record to show that the appellant either did not receive the raw materials, on which they have taken the credit or after receiving the same and availing the credit, the same stand removed by them in the open market. The statements given by the Director, Production In-charge and Lab. Assistant refer to the normal consumption of raw materials for production of one batch of their final product. There is no admission in the said statements to the effect that the raw materials were not actually received by them and they were showing excess consumption of the raw materials to accommodate such non-receipted raw materials. There is also no admission in the said statements to the effect that raw materials stand diverted in the open market. Even the experiments conducted by the Department in the presence of the officers showed variance quantity of used raw materials than the input-output norms. All these factors lead to show that the findings arrived at by the adjudicating authority are on the basis of assumptions and presumptions and in the absence of any independent evidence, cannot be upheld. Extended period of limitation - Held that: - where demands have been worked out from the RT12 returns furnished by the appellants, extended period would not be available to the Revenue as suppression of material facts cannot be attributed to the assessee. Appeal allowed - decided in favor of assessee.
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