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2019 (8) TMI 1709 - AT - Central ExciseExtended period of limitation - SCN was issued for the period 2002-03 to 2006-07 on 15.03.2007 - the SCN was time-barred or not - suppression of facts or not - clearances in bulk instead of clearances on retail pack - HELD THAT:- Even though there is unambiguous Chapter Note in Chapter 24, the appellant have intentionally devised a method whereby first they have cleared bulk snuff of tobacco captively and issued invoices and paid the duty thereon, thereafter the same goods were re-packed for retail pack in their own factory and issued commercial invoices on higher value, thereby they suppressed the value of the finished goods cleared from the factory. In their ER-1 return, they have not declared the correct clearance value of retail pack whereas they have declared in the ER-1 return only the bulk snuff of tobacco and its value to mislead the department that they have declared the goods in bulk form only. With this modus operandi, the department could not know about their activity of payment of duty on the bulk and removal of goods in the retail form, therefore, there is a clear suppression of fact and mis-declaration on the part of the appellant. The extended period was rightly invoked in the facts of the present case - the impugned order is upheld on merit as well as limitation - Appeal dismissed.
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