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2019 (4) TMI 1198 - AT - Central ExciseExtended period of limitation - suppression and mis-statements of facts involved or not - Valuation - assessment of duty in accordance with section 4A of Central Excise Act, 1944 for the period from April 2003 to March 2007 - HELD THAT:- There is no doubt that the contravention of any of the provisions of Central Excise Act, 1944 or the rules framed thereunder can also be cause for invoking the extended period of limitation provided for in section 11 A of Central Excise Act, 1944. Nonetheless, while that may be a necessary limb, it does not suffice in the absence of the second limb, viz., intent to evade duty. It is a well-settled in law that mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances. The practice by the appellant between 2003 and 2007 to discard applicability of section 4A of Central Excise Act, 1944 may not be easily amenable to labelling as intended to evade duty. In matters concerning the invoking of the extended period, which is also attended by a penalty of like amount under section 11AC of Central Excise Act, 1944, mere presumption will not suffice. The ingredients must be clearly established and benefit of doubt, if any, must go to the assessee. We are unable to accept the contention of Revenue that the adjudicator authority had failed to appreciate the circumstances appropriately while dropping the demand for the extended period - Appeal dismissed - decided against Revenue.
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