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2018 (8) TMI 313 - AT - Central ExciseInvocation of Extended Period of Limitation - CENVAT Credit - common inputs used in manufacture of dutiable as well as exempted goods - Light Diesel Oil (LDO) and Superior Kerosene Oil (SKO) - Held that:- The issue relating to the period 2001-04 for which the Show Cause Notice was issued in 2006, the first decision of the Supreme Court was decided on 16.07.2008 and the Order-in-Original in the case on hand was passed on 13.04.2017 by which time a reference had been made by the Hon’ble Apex Court itself for constituting a Larger Bench considering the fact that there were divergent views of two different Benches of the Hon’ble Apex Court. This being the legal position requiring interpretation by the Hon’ble Supreme Court, it can be safely assumed that there cannot be any scope for suppression and coupled with the pleadings that the appellant had declared in its ER-1 returns the facts that were legally required from time to time - invocation of larger period is not proper and unsustainable. Revenue has erred in invoking the extended period of limitation - appeal allowed on Limitation.
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