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2016 (12) TMI 1112 - AT - Central ExciseExtended period of limitation - Held that: - It is observed that said clause 4.0 of the contract dated 4/8/95, relied upon by the appellant, is a general clause & also covers situations where duty is also payable. It is not correct on the part of the appellant to say that when wagons are supplied to oil companies also, the same shall stand exempted. It has been rightly pointed out by Learned AR that there are clauses which convey that the impugned wagons were meant for Oil Companies. Appellant never reflected in their returns that such wagons are intended for Oil companies. Even after coming to know that said exemption is not applicable appellant did not brought to the notice of the department & also did not pay the duty liability. In view of the existing factual matrix applicability of extended period has been correctly upheld by the Adjudicating authority - appeal dismissed - decided against appellant.
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