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2015 (11) TMI 457 - AT - Central ExciseBenefit of small scale industry exemption under notification number 8/2003 CE - whether the first appellate authority has erred in setting aside the demands raised for the period beyond the limitation or otherwise - Held that:- Unit at Andheri filed the declaration as required and for availament of the benefit of the notification number 8/2003. At the time of the filing such declaration they had no intention to start new business at another unit hence availment of Cenvat credit and benefit of notification number 9/2003 need not have been submitted before the authorities having jurisdiction over Andheri unit. - revenue’s appeal is not bringing on record contrary evidence to hold that appellant had suppressed or mis-stated the information in order to evade Central Excise duty accordingly we hold that the demands dropped by the first appellate authority on limitation is correct and does not require any interference. - Impugned order is upheld - Decided against Revenue.
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