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2018 (2) TMI 1667 - AT - Central ExciseDestruction of goods by fire - raw material completely destroyed - time limitation - whether the demand dropped by the learned Commissioner (Appeals) on limitation is correct and legal or otherwise? - Held that: - the respondent have given the details for damages, this communication was sufficient for the Revenue to investigate if they deemed fit to find out whether there is some more damages of inputs or other goods. However the Revenue has not taken any step to make any enquiry - Merely on the basis of statement given by one of the employee of the respondent to the police the same cannot be taken as gospel truth regarding the actual quantum of damage. The show-cause notice was issued almost after 5 years therefore there is no suppression of fact on the part of the respondent - appeal dismissed - decided against Revenue.
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