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2013 (9) TMI 278 - AT - Central ExciseExtended period of limitation - Captive Consumption No. 67/95 - use of material in Job work as well as own manufacturing - manufacture of printed cartons, corrugated boxes, paper labels, advertising material etc. - The appellant was also manufacturing ink and using the same captively under exemption Notification No. 67/95 - Some of the appellant’s products were dutiable and some of them were exempted - The demand stands confirmed against them at 8% of the value of the exempted product on the ground that common inputs were being used in the manufacture of the dutiable as also the exempted products. - Third member decision on the issue of period of limitation. The adjudicating authority having recorded clear cut finding that there is no suppression, mis-statement, fraud or collusion for setting aside the demand for the extended period of limitation, for all the purposes, the same findings having not been challenged by Revenue in their appeal, will apply for the entire period of the demand which is from October 1996 to March 2000, while the Show Cause Notice is issued in November 2001 - Since the entire appeal is allowed, the question of imposition of penalty under Section 11AC does not arise - Decided in favor of assessee.
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