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2015 (4) TMI 1112 - AT - Central ExcisePeriod of limitation - Demand of duty - Sec. 11A of the Central Excise Act, 1944 - time barred as per ground C-1 of their Memorandum of Appeal which was not argued by adjudicating authority - Held that:- it is found that their is a mistake apparent from the face of record and no findings have been given by this Bench. This mistake is required to be rectified by giving suitable observations on the time-bar aspect of Section 11A demand. It is observed from the representing GP.1s that appellant has been showing duty paid through PLA, RG-23A Part-II and set off claimed. The amount so debited was also shown collectively in the invoices. These facts are also coming clearly out of the Order-in-Original. Therefore, the appellant cannot be said to have any intention to evade payment of duty. Accordingly extended period of five years is not attracted to the demand issued under Section 11A of the Central Excise Act, 1944. ROM with respect to time-barred nature of Section 11A demand is allowed and mistake rectified accordingly.
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