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2018 (7) TMI 847 - AT - Central ExciseExtended period of limitation - availment of excess deemed credit - export of the processed man made fabrics - Held that:- Job workers doing processing of fabrics received from merchant manufacturers cannot be held responsible for mis-declaration of the value of the fabric by merchant manufacturer and there is no legal requirement showered on the processor to verify the correctness of the declarations furnished by owners - the extended period cannot be invoked. The demand is barred by limitation - appeal allowed - decided in favor of appellant.
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