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2010 (8) TMI 796 - HC - Central ExciseWhether elongated period mentioned under Section 11A of the Central Excise and Salt Act, 1944 is available to the Respondent No. l herein for demanding central excise duty for the goods cleared by the Petitioner during the period from December, 1992 to 15th March, 1995? Held that:- In the instant case on the basis of the material on record, it cannot be said that there was any misstatement of facts by the Petitioners as the Department was fully aware of the activities of the Petitioners. The said material being before the Respondent No. 2 as well as before the Tribunal and, in view of the fact that the Respondent No. 2 as well as the Tribunal have not recorded a finding as regards the predicates for availing of the extended period of limitation, in our view, both the impugned orders are required to be set aside and are accordingly set aside. Since we have held in favour of the Petitioner on the point of limitation, it is not necessary for us to go into the aspect of classification of goods in question. For the aforesaid reasons, the above Petition is allowed.
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