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2017 (9) TMI 1429 - AT - Central ExciseClassification of goods - extended period of limitation - Held that: - the appellant has argued that since all the facts relating to clearance of left over materials disclosed in filing the relevant GP-1s alongwith monthly RT-12, therefore, no suppression of fact could be attributable for failure on their part to correlate between the GP-1 against which duty was paid initially on the machine and the GP against which subsequently left over parts/ components had been cleared by them - there is no suppression of facts, accordingly, the demand relating to left over material invoking extended period of limitation is set aside and consequently the penalty imposed on the appellant is also set aside - appeal allowed in part.
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