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2013 (5) TMI 545 - AT - Central ExciseExtended period of limitation - Waiver of pre-deposit of penalty - appellant states that the duty is demanded in respect of invoice issued on 05.04.2004 and the show cause notice is issued on 24.04.2009 and therefore the duty is time barred - Held that:- Armature Shafts supplied under invoice dated 05.04.2004 are tailor made and they were as per drawing and specification of M/s. Chittaranjan Locomotive Works. The applicants have explained that the said goods were purchased by them from M/s. Primax Pipes i.e. their sister concern. It is evident in this case that their sister unit is not having any manufacturing facility. Besides Shri Shyamal Kr. Mukherjee has categorically admitted in his statement that the excise duty was not paid at the time of clearance of the said goods thus the clearance under trading invoicing were made with intention to evade duty. As decided in Commissioner of C.Ex., Visakhapatnam Vs. Mehta & Co. (2011 (2) TMI 2 - SUPREME COURT OF INDIA) in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge. Accordingly show cause notice in this case is not time barred. Against assessee.
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