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2016 (11) TMI 406 - AT - Central ExciseSuppression of facts - additional duty of excise leviable under Notification No.6/05 dated 01.03.2005 - SSI exemption under Notification No.8/2003 dated 1.6.2003 - unbranded tobacco - Held that: - the appellant was filing E.R.-I returns in which it was clearly depicting clearances of the un-branded tobacco at nil rate of duty. If the intention had been to suppress the clearance of such goods at Nil rate of duty, it would not have mentioned the details of such clearances in the ER-I returns. Extended period of limitation - Held that: - reliance placed on the decision of Uniworth Textiles Ltd. vs. CCE, Raipur [2013 (1) TMI 616 - SUPREME COURT] where it was held that mere non-payment of duties is not equivalent to collusion or willful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply. Inadvertent non-payment is to be met within the normal limitation period and the burden is on Revenue to prove allegation of willful mis-statement. The onus is not on the assessee to prove its bonafides - sufficient grounds required for sustaining the allegation of willful misstatement/suppression of fact do not exist in this case, and therefore, extended period is not invokable. The demand pertaining to the extended period beyond one year set aside and the mandatory equal penalty under Section 11AC also set aside - Appeal disposed off - decided partly in favor of appellant.
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