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2013 (12) TMI 26 - AT - Central ExciseBar of Limitation - Denial of Cenvat credit - Whether the appellant is entitled to avail credit of duty paid on the free supplied blades packed along with the razors manufactured by them, by treating the same as inputs – Held that:- The show cause notice was issued on 10.12.2003 for the period October 2001 to July 2002 - the entire period is beyond the normal period of limitation - The appellant have taken a categorical stand that the entire facts were in the knowledge of the Revenue inasmuch as number of quarries were raised by them, which stand replied to by the appellant. There being divergent views and the issue being a complex and technical in nature, the appellant cannot be held guilty of suppression or malafide with an intent to evade duty - The lower authority have not referred to or relied upon any evidence indicating any positive suppression or misstatement on the part of the appellant - there is correspondence on the above subject, thus indicating knowledge on the parts the Revenue, in which case the longer period of limitation cannot be invoked – order set aside – Decided in favouro of assessee.
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