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2018 (4) TMI 286 - AT - Central ExciseTime limitation - Benefit of N/N. 8/96 dt. 23/07/1996 - DC Defibrillators - Departmental officers took the view that the goods manufactured by BPL were not eligible for the benefit of exemption notification - Held that: - The issue on merits has been decided against the assessee by the Hon'ble Supreme Court in the case of M/s. BPL. Limited Versus Commissioner of Central Excise, Cochin-Ii Commissionerate [2015 (5) TMI 248 - SUPREME COURT]. But the Apex Court has directed the Tribunal to readjudicate the issue on limitation - The eligibility of the notification itself has been held by the Apex Court as not available to the assessee. The benefit of the notification was a contentious issue. The assessee appears to have declared only the model number of the DC Defibrillators manufactured by them and claimed the benefit of the notification. It cannot be said that the benefit was claimed by suppressing any fact. There is no positive act recorded on the part of the assessee to fraudulently claim the benefit of the notification by willful misstatement - extended period not invokable. The matter is reverted to jurisdictional Commissioner for requantification of demand within the normal time limit.
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