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2019 (2) TMI 1026 - AT - Central ExciseN/N. 04/97-CE dated 01.03.1997 and subsequent N/N. 12/2012-CE dated 17.03.2012 - ‘Ready Mix Concrete’ (RMC) prepared at site of construction and consumed captively - extended period of limitation - Held that:- The issue stands decided against the assessee on merits by the Hon’ble Supreme Court decision in the case of M/s Larsen & Toubro Ltd. [2015 (10) TMI 612 - SUPREME COURT] but we note that Para 23 of the said judgement of Hon’ble Supreme Court has itself observed that there was doubt in the field and following the said decision, Tribunal in the case of M/s Shapoorji Pallonji & Co. Ltd. [2016 (9) TMI 92 - CESTAT MUMBAI] has extended the benefit of limitation to the assessee - also, the extended period is not available to the Revenue. The demand for the period falling outside the normal period, is set aside along with setting aside of penalty upon the appellant - However, the demand falling within the limitation period is required to be upheld - appeal allowed in part.
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