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2013 (12) TMI 515 - AT - Central ExciseRecall of Order – Rectification of mistake - The appellant was using power in the process of frame filling for manufacture of matches from 27.02.96 – Held that:- Matches were under physical control till 20-07-96 - There was a qualitative difference between physical control exercised over factories producing commodities like cigarettes and rubber products and factories producing matches - Because of the large number of factories producing matches it was not possible to post an officer in each factory - the total period for which this issue lasted during physical control was only about five months for the departmental officers to conduct any verification - even if it is taken as an absolute law that in the case of clearances made after assessment under physical control demand cannot be raised invoking the extended period, this argument can relate to demand prior to 20-07-96 and the demand from 21- 07-96 to 31-03-98 is still sustainable because the use of power in frame filling is not disclosed to the department – the order modified for the period prior to 21-07-96 and to confirm demand for the period 21-07-96 to 31-03-98 along with appropriate penalty under section 11AC as may be determined by the adjudicating authority – Decided partly in favour of Assessee.
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