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2016 (9) TMI 1230 - AT - Central ExciseInvokation of extended period of limitation - Classification - Gloves, manufactured and used for sports - whether to be classified under Chapter heading No.9506 of Schedule to CETA, 1985 or under Tariff Item No.4203 2110 of said schedule - notification issued by Government of India for All Industries Rate of Drawback through which the goods manufactured by appellant, were shown to have been classifiable under Tariff Item No.950621 - Held that:- the show cause notice was issued by invoking proviso to Sub-Section 1 of Section 11A to Central Excise Act, 1944. The show cause notice was issued on 25.06.2013 and the period covered by the show cause notice, is from June, 2008 to February, 2012. For issue of show cause notice under extended period, separately it is to be established that the noticee has either suppressed information or miss-declared the information or contravened the provisions of Central Excise Law or Rules made thereunder, and separately, they had intention to evade duty. In the present case, we find that Government of India through their notification for All Industry Rate of Drawback classified the goods manufactured by noticee, under Tariff Item No.9506 21, and admittedly, the noticee have paid the Central Excise duty liable to be paid for the goods classifiable under Tariff Item No.9506 21. Therefore, Revenue could not establish that the appellants had intention to evade duty. We, therefore, hold that the show cause notice is hit by limitation. - Decided in favour of appellant
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