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2011 (6) TMI 571 - CESTAT, MUMBAIExtended period of limitation – demand of duty, interest and imposing penalty manufacture - turnkey contracts - department was of the view that the activity of manufacture of loose furniture amounts to manufacture - show-cause notice has been issued on 24/06/2002 for the period 1998-99 invoking the extended period of limitation – Held that:- when it was in the knowledge of the department that the activity undertaken by the appellant at site amounts to manufacture on 27/01/1999, therefore, the show-cause notice has to be issued within one year from 27/01/1999. As the show-cause notice has been issued on 24/06/2002. extended period of limitation is not invokable. appeal is allowed
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