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2015 (9) TMI 1461 - AT - Central ExciseWhether, the Commissioner (A) is justified in setting aside the adjudication order and dropping the duty demand on the ground that extended period of limitation cannot be invoked - generation of unwanted material, namely, product i.e. “waste alkaline water” during the course of manufacture of Zirconium Carbonate and Zirconium Oxide - Held that:- a perusal of the letter would reveal that the appellant had no intension in suppressing the facts from the Department with the motive of defrauding the Government Revenue. The said fact is evident from the letter itself, wherein the respondent had specifically mentioned while applying for the registration that the waste alkaline water were also generated during he course of manufacture of the final product, which cannot be stored because of pollution control norms and are disposed of as per mandates of the statute framed by the Government. Since the appellant in very categorical terms has intimated the Department regarding generation of the waste material and disposal of the same from the factory premises, the allegations levelled in the show cause notice and the duty demand confirmed in the adjudication order by invoking the extended period of limitation is not proper and justified. It is an admitted fact on record that the activities of the respondent were known to the Department in the month of September, 2004 and thereafter the SCN was issued on 07.08.2007, which is beyond the normal period of one year from such relevant date. Therefore, the proceedings initiated for confirmation of the demand is barred by limitation of time. - Decided against the Revenue
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