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2015 (10) TMI 280 - AT - Central ExciseDuty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - Held that:- Respondents cleared the goods under the cover of Central Excise invoices and declared in the RT 12 return. It is also noted that on an identical issue, for the earlier period, the Assistant Commissioner passed an order dt.27.02.2004. It is seen from the said order that the Respondent paid an amount equal to 8% on the price of the exempted goods as they have availed the CENVAT credit on the common inputs. We find that the Commissioner (Appeals) examined in detail that the Respondents disclosed all the facts in the returns and therefore, there is no reason for holding suppression of facts with intent to evade payment of duty. - claim of the notification wrongly would not amount to suppression of facts with intent to evade payment of duty. - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue.
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