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2018 (7) TMI 1929 - AT - Central ExciseValuation - Fly Ash - wrongful availment of concessional rate of duty - benefit of N/N. 57/95 dated 16 March 1995 - extended period of limitation - HELD THAT:- The department was all along fully aware of the clearances of concessional rate of duty on the basis of the certificates from the competent authority, addressed to the Jurisdictional Superintendent, besides the reflection of the excise invoices and the reporting of such clearances in RT-12 returns. It is well settled by the decision of the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, MUMBAI VERSUS M/S. BLUE STAR LTD. [2015 (3) TMI 628 - SUPREME COURT] that when the full facts are known to the department, extended period cannot be invoked. The benefit of the concession for the broken period of 2 June 1998 to 21 September 1998 cannot be denied in view of the decision of the Tribunal in BHARAT TEXTILES & PROOFING INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., CHENNAI [2010 (3) TMI 613 - CESTAT, CHENNAI] as well as M/S. SAM TURBO INDUSTRIES LTD. VERSUS CCE, COIMBATORE [2011 (4) TMI 158 - CESTAT, CHENNAI] on identical facts involving the same concession notification as involved in the appeal herein. Appeal allowed - decided in favor of appellant.
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