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2014 (2) TMI 770 - HC - Central ExciseInvocation of extended period of limitation - Section 11A (1) of the Central Excise Act, 1944 - Held that:- if a scrutiny had been made by the Range Officer of the ER-1 returns, that would have revealed that the assessee had cleared its MS tanks and radiators to the owning company for the manufacture of transformers. This indicated that there was no fraud, collusion, misstatement or suppression of facts. Besides, since the situation was revenue neutral, no intent to evade the payment of duty could be ascribed to the assessee. Once there was no intent to evade the payment of duty, the Tribunal was justified in coming to the conclusion that the extended period of limitation under the proviso to Section 11A (1) of the Act would not be attracted. Hence, no substantial question of law arises in the appeal - Decided against Revenue.
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