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2010 (9) TMI 612 - AT - Central ExciseDemand - Non speaking order - time limitation - It cannot be disputed that in case of absence of any obligation to bring a particular fact to the notice of the Department, failure to bring such fact to the notice of the Department, cannot be a ground for invocation of extended period of limitation - It is pertinent to note that the fact that the appellants did not pay the interest on the differential duty paid by them on issuance of the supplementary invoices as a result of price escalation is neither disputed nor can be disputed - Once the law is clear and it clearly required the assessee to pay the interest on such differential duty, if the assessee wanted to avoid such liability, it was obligatory on the part of the assessee to claim such benefit on the basis of provisions of law to be disclosed by the assessee to the Department - Merely because the serial numbers of the invoices were reflected in the returns filed by the appellants that by itself cannot give information about non-payment of the interest on the differential duty - Inspite of law having been declared clearly by the Apex Court, the appellants have not discharged the said liability even in relation to the year 2007-08 till this day - Appeal is dismissed
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