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2010 (9) TMI 744 - AT - Central ExciseDemand - Time limitation - Suppression of facts - Evasion of duty - Notification No. 6/2002-C.E., dated 1-3-2002 - Sterilised Atraumatic Needled Sutures - It is submitted that the Central Excise Range Superintendent even issued certificates to the assessee to the effect that the sutures manufactured by the latter were exempt from payment of duty by virtue of Notification 6/02-C.E. (as amended) - It is claimed that the goods were actually cleared to hospitals for being used as cardio-vascular sutures and that this aspect is covered by the certificates issued by such hospitals. From the records, it appears that several such certificates were issued by reputed hospitals and these documents were produced before the Commissioner, but none was considered - where the Central Excise Range Officer certified from time to time that the assessee was exempted from payment of duty by virtue of certain Notification thereby driving them to believe that they were not liable to pay duty on the product at all, it cannot be said that the assessee had acted with intent to evade payment of duty Regarding penalty - The learned Commissioner is requested to reconsider the applicability of Sl. No. 267 of Notification No. 6/2002-C.E., dated 1-3-2002 (as amended) to the subject goods for the period from March, 2003 to February, 2006 in accordance with law and having regard to the relevant observations contained herein, and also to take fresh decision on all ancillary issues including the limitation issue - Appeals are disposed of
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