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2019 (7) TMI 1820 - AT - Central ExciseValidity of Suo-motu duty adjustment of excess duty paid - month of March 2013 - whether demand of central excise duty is sustainable for the period May 2013 inasmuch as duty liability has been paid by way of suo-moto adjustment of said excess duty payment in the month of March 2013? - time limitation - HELD THAT:- The case of the appellant can be decided on the ground of limitation alone inasmuch as the period in dispute is May 2013 for which the SCN has been issued in February 2017 by invoking extended period of limitation. The fact regarding the adjustment of excess duty was always in the knowledge of the department in view of the reason that adequate disclosures were duly made in the ER-1 returns field with the department. It cannot be said that there was any suppression on the part of the assessee. Further, on perusal of the entire Show Cause Notice, except the mere allegation of suppression to invoke extended period of limitation, there are no specific charge against the assessee for willful suppression of any information from the Department. Appeal allowed - decided in favor of appellant.
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