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2016 (1) TMI 336 - AT - Central ExciseExtended period of limitation - wrong classification of the product of Diclofenac Potassium Diclofenac Diethyl Ammonium and Diclofenac Free Acid in the classification limit. - Benefit of exemption notification No. 6/94-CE dated 01.03.1994, 8/95-CE dated 09.02.1995 and 8/96-CE dated 02.03.1996 - Confiscation of land building, plant and machinery under Rule 173 Q (2) (a) - Held that:- the Central Excise Officers approved the Declaration dated 01.10.1995 filed under Rule 173 B of the erstwhile Rules. There is no dispute that the appellant declared the product and claimed the benefit of the exemption notification. In our considered view, the claim of exemption notification in their Declaration was approved by the Department, would not amount a suppression of fact with intent to evade payment of duty. We find that on the identical situation in the same product, the Tribunal in the case of M/s. Cipla Ltd., set-aside the demand on the ground of limitation - demand of duty alongwith interest and penalties on the appellant company and other appellants are set-aside on the ground as barred by limitation - Decided in favour of assessee.
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