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2013 (10) TMI 940 - AT - Central ExciseSSI exemption Notification No.16/97-CE and 8/98-CE - Bar of Limitation – Extended Period of limitation - Whether there was suppression on the part of the assessee with intent to evade duty, which is prerequisite for invoking longer period of limitation – Held that:- When there was conflicting views among different benches of the Tribunal, which was resolved much later, then during the relevant period, the assessee is held to be justified in proceeding on the basis that it was exempted from excise duty – Relying upon CCE, Jaipur vs. J.K. Synthetics [1999 (10) TMI 75 - SUPREME COURT OF INDIA] - when there are divergent views of High Courts, benefit of doubt as to non dutiability of the goods, can be entertained by the assessee, the extended period of limitation cannot be invoked by the Revenue. There was sufficient reason for the appellant to exercise bonafide belief as regard availability of exemption notification - The contention that the fact of using brand name was not intimated to the Revenue, cannot be appreciated, inasmuch as such non intimation was also on bonafide belief, which stands formed by the assessee - a part of the demand would fall within the limitation period - demand beyond, six months would be barred by limitation, we direct the lower authorities to quantify the quantum of demand which would fall within the limitation period – there was no justification to impose penalty upon the appellant.
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