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2012 (12) TMI 350 - AT - Central ExciseExtended Period of limitation invoked - appellant cleared the goods claiming the benefit of exemption notification no 64/95-CE dt. 16.3.1995 - Held that:- There is no evidence on record to show that the certificate is procured by the applicant from the Indian Navy by wrong representation or mis-representation as no investigation was conducted by the Revenue from the authority who issued the certificates to the appellant. The applicant also filed a necessary declaration under Rule 173B of the Central Excise Rules, 1944 in respect of the goods in question by claiming the benefit of Notification No. 64/95-CE. Copy of such declaration dt. 25 th September 1997 is produced by the applicant during the arguments. As the revenue was aware that goods in question have been cleared to M/s Mazgaon Dock Ltd. by claiming the benefit of notification, hence, the allegation of suppression with intent to evade payment of duty is not sustainable in the present case - in favour of assessee.
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