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2018 (12) TMI 340 - MADRAS HIGH COURTExtended period of limitation - classification issue - Interpretation of statute - When Section 11AC fails to get attracted for want of essential ingredients, can the proviso to sub Section 1 of Section 11A of the Central Excise Act, 1944 stands attracted, as both the provisions are mutually inclusive? Held that:- The order impugned before us has to be tested as a whole and cannot be truncated, as requested by the learned counsel for the appellant. Assuming that if we accept the stand taken by the appellant before us and interfere with the order passed by the Tribunal, the resultant position would be that the Department has to be held to be wrong in deciding the classification issue against the assessee - appeal not maintainable and is dismissed.
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