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2017 (11) TMI 1034 - SC - Central ExciseRectification of order by subsequent order - proviso to Section 11 A - extended period of limitation - Held that: - Not only the aforesaid finding is a pure finding of fact, which conclusion of the learned Tribunal is duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales practices contained in the sales policy and sales agreement. Benefits of deduction passed on to the buyer under the sales policy and sales agreement have not been allowed to the assessee. Time limitation - Held that: - as the materials on the basis of which the claims/demands have been raised were before the Revenue at all material points of time, no question of suppression or mis-statement can legitimately arise to enable the Revenue to avail the benefit of extended period of limitation. Appeal dismissed - decided against Revenue.
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