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2014 (12) TMI 35 - AT - Central ExciseInvocation of extended period of limitation - Suppression of facts - Wrong classification of goods - Held that:- Commissioner (Appeals) held them guilty of suppression for not taking ‘initiative’ and not consulting the department if they had any doubt while the appellants never stated that they had any doubt. In fact they have claimed that they were clearly of the view that their goods were classifiable where they classified them. The Commissioner (Appeals) has not mentioned anywhere as to what they suppressed which was required to be disclosed as per law. Not taking suo moto initiative has never been a valid ground for sustaining charge of suppression. Thus, prima-facie, the appellants have made out a good case regarding non invokability of the extended period. It is seen that out of the impugned demand, an amount of about ₹ 8.68 lakhs pertains to the normal time limit. Therefore, we are of the view that pre-deposit of ₹ 8.70 lakhs with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 - Partial stay granted.
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