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2011 (1) TMI 1004 - CESTAT, MUMBAIDemand of duty, interest and penalty - extended time of limitation invoked - Duty liability on work in progress goods at the time of final de-bonding order - assessee paid @ 16.48% instead of 34.13% as required under Section 3 (1) (b) (ii) of the Central Excise Act, 1944 - Held that:- It is the duty of the officer, who give no dues certificate to verify the contents whether any dues liability is pending against the assessee or he has correctly declared the true facts for de-bonding of unit. When the concerned officer has de-bonded the unit along with no dues certificate, allegation of suppression cannot be alleged against the respondents in this case - no infirmity with the impugned order, wherein the lower appellate authority has held ‘that facts that how the extended period under Section 11A(1) is invocable in the above circumstances, the demand raised against the respondent is time barred’. order is upheld, the appeal filed by the Revenue is rejected
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