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2017 (11) TMI 1503 - AT - Central ExciseShort payment of excise duty - scope of word assessee - extended period of limitation - change of opinion - Held that: - Revenue have accepted M/s PCAL is the manufacture of the goods in question, by granting them registration as manufacturer and accepting filing of returns on payment of duty by them. Nowhere in the Show Cause Notice, it is alleged that instead of M/s PCAL why not M/s KCIL be treated as a manufacturer. Further, it is nowhere the case of Revenue that the depot of M/s KCIL located at Kolkata or the depot of the consignment agents are also the Depot of the manufacturer M/s PCAL. In such case and facts on record, I find that the whole Show Cause Notice is misconceived. Extended period of limitation - Held that: - the Show Cause Notice has been issued by way of change of opinion and the same is bad for invocation of extended period of limitation, there being no suppression of facts as admittedly the agreement between the parties was filed with the Revenue and proper returns etc. were filed and taxes were paid. Appeal allowed - decided in favor of appellant.
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