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2013 (4) TMI 56 - AT - Central ExcisePenalty – u/s 11AC & Rule 25 of Central Excise Rules, 2001. - Respondents are manufacturers of FRP sleepers respondents supplied two consignments of FRP sleepers to RDSO without payment of duty by availing full duty exemption under Notification No. 10/97-C.E. The clearances were made against certificates given by the RDSO certifying that the items are required for R&D purposes. The department was of the view that the items supplied are not covered by the Notification and issued notice to recover unpaid duty along with interest and also for imposition of penalty. Held that:- Tribunal held that the duty demand in this case is, time-barred because longer limitation period under proviso to Section 11A(1) is not invocable. The respondent had furnished the necessary information to the department intimating him that they would be clearing goods at nil rate of duty under Notification No. 10/87-C.E. to RDSO against the certificates issued by RDSO. Moreover, supplies of the goods had been made to a Government Institution without payment of duty against a written communication from the Institute. The Revenue’s appeal is dismissed.
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