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2019 (6) TMI 870 - AT - Central ExciseAdjustment of excess amount of central excise duty paid by appellant - period March 2011 to March 2013 - Short payment of duty as per ER-1 return filed by appellant for the month of February 2012 - Time limitation - HELD THAT:- The case of the appellant can be decided on the ground of limitation inasmuch as the period in dispute is March 2011 to March 2013 for which the SCN has been issued in August 2016 by invoking extended period of limitation. The fact regarding the adjustment of excess duty was always in the knowledge of the department as it appears from the audit proceedings when the audit Para was dropped. The SCN has been issued on the basis of change in opinion without taking into cognizance of the practice already followed by assessee in which case there cannot be said to be any suppression on the part of the assessee. Further, on perusal of the entire SCN, except the allegation of suppression to invoke extended period of limitation, I do not find any specific instance to show that the assessee deliberately suppressed any information from the Department. Moreover the whole issue has arisen due to lack of knowledge in complying with the central excise procedure since the levy of central excise duty was introduced for the first time with effect from March 2011 and the assessee was new to the subject. In the instant case, the appellant is a PSU and will not have any reason to evade payment of duty - the appeal on the ground of limitation. Appeal allowed.
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