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2017 (8) TMI 1269 - AT - Central ExciseValuation - extended period of limitation - It appeared to the Department that the appellant was clearing Methylene Chloride with Chloroform for various industrial consumers at different rates - Held that: - What is not disputed is that the entire proceedings have emanated subsequent to internal audit conducted by the department of the appellant - We find that while many of these contention of the appellant with regard to limitation have been taken note of by the adjudicating authority, however, they have been summarily brushed aside without any justifiable explanation. Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the invocation of larger period if new ground comes to law, which was not revealed by the assessee to the department. However, the adjudicating authority has not substantiated as to what new ground had come to light pursuant to audit. Higher appellate forums have consistently held that to invoke extended period, the elements of suppression of facts have to be proved and that too with intent to evade payment of duty. This is certainly not the case here. The entire proceedings are hit by limitation - appeal allowed on the ground of limitation.
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