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2017 (2) TMI 1171 - HC - Central ExciseExtended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - Evasion of duty - Notification No.10/97-CE dt.01/03/1997 - Held that: - If the matter is to rest on the ultimate fact finding conclusion for which the Tribunal is the final fact finding authority, there would not be any question of law which may arise for consideration, since the present appeal has to be limited to question of law only and not on the question of fact, unless there is any perversity in the finding of fact recorded by the Tribunal. In our view, if there was change in the language of the Notification dated 16.03.1995, possibly the matter may stand on a different footing and different consideration. But when the very language is kept intact and there is only addition in the number of units, it cannot be said that the clarification of the Central Board of Customs & Central Excise dated 27.06.1992 referred to herein above shall be wiped off or nullified by the Notification dated 16.03.1995. In view of the above, if the language in the earlier Exemption Notification dated 01.03.1986 and the Exemption Notification dated 16.03.1995 were the same and the instructions issued by the Central Board of Customs & Central Excise would also co-relate. In any case, it cannot be said that there was any suppression or that there was any intention to evade the duty - Appeal dismissed - Decided against the revenue.
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