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2014 (5) TMI 905 - AT - Central ExciseDuty demand - Invocation of extended period of limitation - Penalty - Held that:- Prima facie, invocation of the extended period of limitation for confirming demand of excise duty, interest and penalty, where the entire material facts were within the domain and knowledge of the competent authorities service November 2006 to November 2007, is unjustifiable. We therefore find a strong prima facie case in favour of the appellant. Accordingly, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal - Stay granted.
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