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2014 (12) TMI 533 - AT - Central ExciseClearances of fabrics to DTA in excess of the permission granted by the Development Commissioner - Held that:- if the assessee exceeded the limit prescribed by the Development Commissioner, a show-cause notice should have been issued within the normal period since the clearances have taken place with the knowledge of the Department shown in the returns and an assessee is required to maintain records. We also agree with the finding of the Commissioner that it is also the responsibility of the Revenue to ensure that the clearances made under proper documents and in accordance with law and do not exceed the limit prescribed by the Development Commissioner. In such a situation, extended period could not have been invoked and there could not have been intention to evade payment of duty or suppression of facts. In any case, when the deemed export value is included, the appellant has not cleared any excess quantity. - Decided against Revenue.
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