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2019 (6) TMI 734 - CESTAT CHENNAIExtended period of limitation - recovery of wrongly availed credit of duty on capital goods, inputs and input services - Classification of goods - Streptokinase - HELD THAT:- The department was fully aware that the appellant was classifying the goods under 35079061. While issuing the letter dated 7.1.2010 also, the department did not doubt the classification adopted by the appellant. Only later when the appellant issued a letter dated 22.1.2010 explaining that there is no liability to pay duty on the said product, since they would be eligible for the notification benefit, as the goods are correctly classified under Chapter Heading 30049084, the demands have been made to deny the credit availed. After receiving letter dated 22.1.2010, the department has accepted the said classification of the goods under Heading 30049084 and the exemption from payment of duty. Much later, on 18.7.2012, the department has issued the present Show Cause Notice alleging that the appellant has willfully misstated the facts with intention to evade payment of duty. We do not find that the appellant has suppressed or willfully misstated any facts. The documents show that the appellants have informed all the details with regard to classification and the rate of duty adopted by them in the letters issued by them to the department - We do not find any iota of evidence to establish the ingredients under section 11AC of the Central Excise Act, 1944. The Show Cause Notice therefore is time-barred and cannot sustain. The appeal is allowed on the ground of limitation.
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