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2015 (1) TMI 77 - MADRAS HIGH COURTValidity of Tribunal's order - Whether the first respondent is justified in vacating the demand of duty and penalty on the ground of limitation and allowed the appeal - Marketability of sugar syrup - Bar of limitation - Held that:- Tribunal, to come to the above conclusion, was guided by the fact that the Department has knowledge about the product as early as 1994 when all the material facts were placed before the Department. The Tribunal relied upon the letter of the assessee dated 08.9.1995, which clearly shows that the Department was aware that sugar syrup was an intermediate product emerged in the process of manufacture of the final product. - there is substantial merit in the reasoning of the Tribunal and there is no case of suppression of fact for invoking the extended period of limitation under proviso to Section 11A(1) of the Central Excise Act. The issue relating to limitation is distinct and separate and there cannot be a demand if there is a clear finding that there is no case of suppression falling under proviso to Section 11A(1). We, therefore, confirm the order of the Tribunal answering the questions of law in favour of the assessee and against the Revenue. - Decided against Revenue.
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