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2013 (9) TMI 579 - AT - Central ExciseExtended period of limitation - Demand Beyond Normal Period - wrong availment of Notification No. 6/2002 - The Commissioner has held that the wires and cables falling under Heading 85.44 were mis-declared as parts of aeroplanes and Helicopters for claiming Notification No. 6/2002 - Whether demand for the period beyond normal period can be confirmed or not in respect of clearances made under Notification No. 6/2002 - Held that:- The demand for extended period cannot be sustained and appellant was not liable to any penalty being a matter of dispute and question of interpretation - the issue was the subject matter of dispute and it cannot be said that the view taken by the appellant was totally unviable and unreasonable and there were no other evidences to show that appellants deliberately misled the department or attempted to suppress the facts - it would be unfair to hold that extended period can be invoked - It was to be stated that appellant was not disputing the issue on merits and the challenge was only for invoking the extended period. They were eligible for exemption under another notification which was predecessor to Notification No. 6/2002 should be considered as a favorable point for not invoking extended period - mere interpretation of a notification in a manner beneficial to the assessee cannot be equated with the case of clandestine removal and no penalty can be imposed - appellant had no objection and had made submission that even if it was held that under Notification No. 6/2002, benefit was not available, the same can be claimed under other notifications - assessee was entitled to interpret the notification in a manner beneficial to them - it was also to be noted that in the case the goods were manufactured mainly for Public Sector units who had also given certificates stating that these items are part of Aero planes and Helicopters. This has been the viewed adversely.
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