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2013 (9) TMI 207 - AT - Central ExciseNon-discharge of Duty Liability – Period of Limitation - The products manufactured by the appellant were covered under Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985 and they were availing benefit of cenvat credit under Cenvat Credit Rules, 2004 - Non-discharge of duty liability on the collection of sales promotion expenses from dealers/distributors, cost of the packing materials separately collected from the buyers and cost of the packing supplied by customers free of cost - Held that:- The adjudicating authority as well as the first appellate authority had not considered the point of limitation - the first appellate authority had only observed that because the details were worked out from the balance sheet, department could not be deprived of invoking extended period of limitation as the balance sheet would be available only by October or November, 2006 - there was no ground for the details or otherwise available in the balance sheets of the previous years - all the details of the transactions which were disputed by the audit party was available in the statutory records like RG-23 Part-I and II, RG-I invoices and monthly returns. Collector of Central Excise v. H.M.M. Ltd.[ 1995 (1) TMI 70 - SUPREME COURT OF INDIA ] - The lower authorities in the show cause notice should put the assessee on charge as to various commissions and omissions and then only invoke the extended period - the entire show cause notice issued to the appellant, there was not a murmur as to what were the various commissions and omissions, on the part of appellant in order to invoke in the first proviso to Section 11A(1) of Central Excise Act, 1944 - surprisingly it was also curious to note that the show cause notice specifically stated that the statement of the employee of the appellant was recorded only for invokement of five years i.e. extended period - This itself indicates that there was no commission or omission which warranted invocation of extended period in this case - The order to the extent it holds against the assessee and challenged by the assessee was liable to be set aside on limitation – Decided in favour of Assessee.
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