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2018 (3) TMI 832 - AT - Central ExciseLevy of excise duty - manufacture of Corrugated Boxes - case of the Revenue is that as principal manufacturer has supplied papers to the appellant for making corrugated boxes on which and same were cleared to the principal manufacturer without payment of duty - Held that: - it is an admitted fact that activity under taken by the appellant amount to manufacture but instead of paying duty on their goods the appellant is paying the service tax and same has been accepted by the Revenue for one activity and two demands cannot be confirmed against the appellant service tax as well as central excise duty - if Revenue has accepted service tax from the appellant, therefore, the Revenue cannot issue a show cause notice on demand of duty. Time limitation - Held that: - the SCN has been issued by invoking the extended period of limitation, as the appellant was paying service tax and the said activity known to the Department - the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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