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2019 (3) TMI 611 - AT - Central Excise100% EOU - Use of duty-free imported raw materials in the manufacture of finished goods, namely, granite slabs - denial of the duty-free benefit of Sl. No. 3A of Notification No. 23/2003 - subsequent SCN - extended period of limitation - Held that:- There are merits in the plea on limitation taken by the appellant. Evidently, the Show Cause Notice is a periodical one and, as conceded by the adjudicating authority in paragraph 19, the very identical issue in another set of proceedings for an earlier period from March 2004 to November 2008 had been adjudicated vide Order dated 30.03.2012. This being so, the subsequent Show Cause Notices cannot invoke the extended period of limitation. In the circumstances, the impugned Order affirming the demand for the period from 01.12.2008 to 31.10.2011, initiated by the Show Cause Notice dated 19.07.2012, can be sustained only for the normal period of limitation, to be calculated backwards from the date of issue of the Notice. For this, the demand for the remaining portion will consequentially be set aside - For the limited purpose of re-calculating the duty liability for the normal period of limitation, the matter is remanded to the adjudicating authority. Appeal allowed by way of remand.
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