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2012 (11) TMI 436 - AT - Central ExciseShort levy of the duty - Alleged that there was wrong assessment of the goods cleared by the appellant - Held that:- Since notices were not issued in terms of the C.B.E. & C. circular even after 1-3-2002 within the normal period therefore the department had to be allowed to suffer for its revenue loss. Since the payment made by the party was on written communication by way of demand which on merit was sustainable and payable and hence the demand so paid is hereby; held as legal, proper, sustainable and maintainable. They do not deserve any refund neither on merit nor on limitation. However, jacking them with further liabilities after limitation period is over, is not justified and cannot be maintained and sustained. Therefore, the proceedings started by issuance of show cause notice dated 10-9-2004 and tried to be fortified or enhanced by corrigendum are held to be inappropriate and illegal. Show cause notice dated 10-9-2004 as well as corrigendum dated 17-6-2005 and 28-7-2005 were without any authority of law and inappropriate and illegal - demands and other proposed cause of actions are barred by limitation - appeal is allowed
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