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2018 (11) TMI 156 - AT - Central Excise100% EOU - The appellant applied to the Development Commissioner for clearance of the goods up to the extent of value of ₹ 204.66 lakhs. It seems that the letter of permission granted by the Development Commissioner allowed the appellant to clear the goods to the extent of ₹ 240.66 lakhs - Held that:- The subsequent detection of mistake at the end of the Development Commissioner, on account of an audit objection raised, resulting in amendment of the certificate by him will have no bearing to the goods already cleared in terms of a proper, correct and legitimate certificate issued by the Development Commissioner issued initially. As such, it cannot be said that when the goods were cleared, the appellant was not having any valid certificate and the same were cleared against them against an invalid certificate - the said excess clearances stand adjusted against the clearances for the future period, in which case no loss to the Revenue has occurred and as such no demand would be sustainable against the assessee. Extended period of limitation - Held that:- The demand raised after a period of around 8 years is hopelessly barred by limitation. Appeal allowed - decided in favor of appellant.
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