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2017 (2) TMI 1036 - AT - Central ExciseBenefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if the goods were not removed from the factory - Held that: - Benefit of N/N. 67/95-CE is available for capital goods when they are produced and used within the factory of production - In the instant case, the goods have been sold to M/s Ashok Leyland Ltd. and M/s Volvo India Pvt. Ltd. Since the goods have been sold by the appellants, the N/N. 67/95-CE, is not applicable. Extended period of limitation - Held that: - there is positive act on the part of the assessee in form of raising debit notes, recovery of sales tax and raising self invoices without discharging duty thereon. These actions have never been disclosed to the Revenue Authorities. Hence, there is definitive element of suppression - the extended period has rightly being invoked for demanding the Central Excise Duty. Penalty - Held that: - Since there was suppression of vital facts and filing of incorrect declaration under Rule 173B for wrongly availing the benefit of exemption 67/95-CE, the penalty under Section 11AC has been correctly imposed - As for the penalty under Rule 9(2) and Rule 173Q of Central Excise Rules, 1944 and Rule 25 of the Central Excise Rules, 2000, we find force in the contention of the appellants that two sets of penalties should not be imposed for the same contraventions. Appeal disposed off - decided partly in favor of appellant.
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