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2011 (3) TMI 789 - HC - Central ExciseExtended period of limitation - Suppression of facts - in the present appeal the matter is of non-payment of duty in respect of goods cleared without following the provisions central excise of Act & Rules - It cannot be presumed that they were not aware that they were required to clear the goods under C.Ex. invoice and only after payment of duty - held that:- Simply by stating that facts were within the knowledge of the Revenue and if there was any dispute about correct assessable value, same should have been raised within period of limitation in our opinion would not be sufficient to reverse the findings of the Commissioner. From the recorded portion of the Commissioner, it can be seen that he was of the opinion that assessee had clandestinely removed certain goods. Tribunal in our opinion did not address to this aspect of the matter and proceeded on question of valuation of goods and duty liability which question was not germane. - Matter remanded back to tribunal
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