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2013 (5) TMI 602 - CESTAT MUMBAIPenalties imposed u/s 112(a) - appellants charger for mid-declaration of the goods as synthetic polyester fabrics (100% non texturised) - Held that:- No test was conducted on the impugned goods as the goods were assessed on the basis of test report of the Textile Committee. In these circumstances, the allegation of mis-declaration or suppression of facts, fraud are not sustainable against the assesses. When the allegation of mis-declaration or suppression of facts, fraud are not sustainable against the assesses, the extended period of limitation is not invokable. In this case, admittedly, the goods were assessed on 13.2.2003 and show-cause notice has been issued on 4.9.2003 which is beyond the normal period of limitation. Therefore, the impugned show cause notice is barred by limitation. As the proceedings against the assesses are barred by limitation, therefore, there is no question of demand of duty and penalties against the assesses. Thus set aside the impugned order and allow the appeals of the assesses.
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