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2018 (10) TMI 392 - AT - Central ExciseExtended period of limitation - no suppression of facts - interpretational issue - CENVAT Credit - input services received in the course of acquisition of land (for industrial use). Held that:- There is no allegation of fraud, suppression, or falsification of records. The issue is simply of interpretation - the invocation of the extended period of limitation is bad and the Show Cause Notice is not maintainable on this ground. Appeal is on the issue of limitation.
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