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2018 (7) TMI 151 - AT - Central ExciseTime limitation - Excisability/marketability - manufacture of leather bags - Held that:- The adjudicating authority has correctly concluded that the circumstances concerning the processes undertaken by various job workers of the principal HBQ has been in the knowledge of the department, definitely from 2003 onwards and the department cannot then allege suppression with intention to evade payment of duty - there is no infirmity in the decision of the adjudicating authority that the SCN dated 3.07.2009, for the demand period of 2004-05 to 2006-07 is hit by limitation - appeal dismissed - decided against Revenue.
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