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2016 (7) TMI 596 - AT - Central ExciseExtended period invoked - duty demand - Held that:- It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be attributed with any mala fide so as to invoke the longer period of limitation. In fact, we find that in an identical case involving the same issue of insulation bricks and by taking note of the Larger Bench decision of the Tribunal in the case of Prakash Industries [2000 (5) TMI 59 - CEGAT, COURT NO. III, NEW DELHI], which subsequently stand overruled by Supreme Court in the case of Kohinoor Elastics Pvt. Ltd. [2005 (8) TMI 115 - SUPREME COURT OF INDIA], the Hon’ble Delhi High Court in the case of Commissioner of Central Excise-Delhi Vs. Sun Shine Industries (2015 (10) TMI 678 - DELHI HIGH COURT) has held that extended period would not be invokable due to uncertain legal podsition. As such we are of the view that issue of limitation is squarely covered by the above referred decision of the Hon’ble Delhi High Court. Accordingly, we set aside the impugned order and allow the appeal in favour of assessee.
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