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2015 (11) TMI 512 - AT - Central ExciseDuty demand - Invocation of extended period of limitation - Held that:- appellant did raise the ground of time bar before the lower authorities and in the grounds of appeal before this Bench. There is thus a mistake apparent from the face of records and the same needs rectification by giving suitable observations on time barred nature of demand. - The ingredients for imposing equivalent penalty under the provisions of Rule 15 are the same what are required for invokation of extended period. In the light of the opinion given by this Bench it was an interpretational dispute, therefore, it cannot be held that appellant had any intention to evade duty or take wrong CENVAT credit deliberately. Accordingly, it is held that extended period is not invokable in these proceedings. - Decided in favour of assessee.
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