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2018 (6) TMI 1290 - AT - Central ExciseInvocation of extended period of limitation - issue was of interpretation - Held that:- The learned Commissioner have erred in observing that there was neither any ambiguity nor the situation is fluid as regards inclusion of the cost/price of moulds/dies etc., in the final product. Under the facts and circumstances, the issue was only of interpretation and there were conflicting views taken by this Tribunal - the SCN is bad for invocation of extended period of limitation - appeal allowed - decided in favor of appellant.
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