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2014 (11) TMI 1049 - AT - Central ExciseExtended period of limitation invoked - demand was confirmed and proposed equal amount of penalty was confirmed with interest - suppression on part of the appellant - Held that:- As find that from ER-1 return para 5A and 5B of the same batch, the appellant have shown the break-up of duty as 8 + 2%, although it have inadvertently not shown the AED - GSI in column 5 (in para 5B). By practice in vogue, from casual look of the return, it is evident that when AED - GSI is leviable in addition to basic duty 8 + 2% indicates in column 5A that the appellant have charged basic duty + AED GSI on his output during the period in dispute. In this view of the matter, I hold that there is no suppression of facts, or fraud etc. made out against the appellant. Thus, I hold that the Commissioner (Appeals) has erred in holding that the extended period is invocable. I further hold that in the facts and circumstances, Section 11A is not invocable and the provision of extended period of limitation is also not invocable. Thus, the impugned order is set aside and the appeal is allowed with consequential relief, if any.
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