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2010 (9) TMI 608 - CESTAT, NEW DELHIDemand - Classification - Scrutiny - A show cause notice dated 17th June 2008, while invoking the extended period of limitation, came to be issued to the appellants - the appellants do not dispute their liability to pay the duty in relation to the said product and non-availability of exemption under the said notification pursuant to the Board Circular dated 6th February 2007 and in fact, they commenced paying duty thereafter - Mere clarification about availability of exemption or not, in our considered opinion, cannot amount to be of oppressive nature against the assessee - It was vehemently argued on behalf of the appellants that the records do not justify invocation of the extended period of limitation - On the contrary, in the face of the said findings in the absence of any document being produced which could disclose necessary details having been revealed by the appellants during the relevant time to the department, there is nothing before us to arrive at the conclusion that the department was fully aware of the fact that the appellants were in fact manufacturing I.V. Cannulas - However, considering the facts and circumstances of the case, we direct the appellants to deposit sum of Rs. 15,00,000/- (Rupees Fifteen Lakhs) within ten weeks while waiving the balance amount demanded under the impugned order
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