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2017 (4) TMI 594 - AT - Central ExciseTerminal Excise Duty (TED)- Clearance of the vehicles under FTP without payment of duty - Department case is that the appellant ought to have first discharged the TED and should have claimed the refund - extended period of limitation - Held that: - Since the appellant had categorically informed the department regarding supply of goods under EPCG licence and filed the re-warehousing certificate, the allegation of suppression, fraud, etc. cannot be leveled against the appellant justifying the issuance of show cause notice by invoking the extended period of limitation - demand confined to normal period - since there is no suppression with intent to evade payment of duty, the penalty cannot be imposed on the appellant - appeal allowed - decided partly in favor of assessee.
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