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2016 (11) TMI 272 - AT - Central ExciseDenial of exemption under N/N. 63/1995 CE dated 16.03.1995 - extended period of limitation - demand of duty with interest - imposition of penalties - Held that: - The Notification No. 63/95 clearly restricts the exemption in serial no. 2 thereof only to manufacture of goods interalia, BEL for supply to Ministry of Defence for official purposes. There is no extension of this benefit to vendors or job workers. The appellant's argument that they started availing exemption after clarification by a department officer will not help their case. An erroneous clarification cannot be taken shelter of to claim erroneous benefit. Interestingly the appellant has also produced a letter dated 27.10.2009 from the Board to Chief Commissioner, LTU Bangalore clarifying that vendors would not be covered by the notification. Therefore, we are of the considered opinion that appellants are not entitled to the benefit of exemption under the notification 63/95. Hence on merits the appellants do not have a case. Extended period of limitation - Held that: - the appellant had all along kept the department informed about the availment of benefit under the notification, not only through their monthly returns but also in written communication to the jurisdictional Range superintendant. On such score, the SCN covering the period December 2009 to February 2011 should have been issued within normal period of limitation provided under Section 11A of the Central Excise Act, 1944. However, said notice was issued only on 04.09.2013, hence the entire demand in the impugned order is hit by limitation and has to be set aside, which we hereby do. Refund of deposit made under protest during investigation allowed since extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.
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