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2017 (7) TMI 87 - CESTAT NEW DELHIClandestine removal - DMT Melter Heat Exchanger - Sub Rule (5) of Rule 3 of CCR, 2004 - Held that: - it is not a case that the appellant had suppressed the fact regarding removal of capital goods, with the intention to evade payment of Central Excise Duty. Since, as a registered assessee, the appellant has complied with the requirement of the Central Excise statute on removal of used capital goods from the factory, the charges of suppression, misstatement etc. cannot be alleged, justifying invocation of the extended period of limitation, for issuance of SCN - demand barred by time limitation - appeal allowed - decided in favor of appellant.
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