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2019 (9) TMI 277 - AT - Central ExciseTime Limitation - whether the demand is barred by limitation? - manufacture of Relax Drum Washer Machine - benefit of notification - Sr. No. 193 of N/N. 06/2002-C.E. dated 01.03.2002 - Sno. 5 of the list as specified under no. 3 of N/N. 06/2006-C.E. dated 01.03.2006) - HELD THAT:- The issue on merit is settled as the same has been decided in the case of COMMISSIONER OF CENTRAL EXCISE & ST., SURAT AND OTHERS VERSUS M/S. BHAGYAREKHA ENGINEERS PVT. LIMITED AND OTHERS [2014 (8) TMI 778 - CESTAT AHMEDABAD] against the assessee and the same was upheld by the Hon’ble Supreme Court. Time Limitation - HELD THAT:- The appellant have heavily relied upon the physical verification report for registration vide F.no. RI Registration/AEW/07-08/Surat dated 30.08.2007 given by Superintendent Range-I Division-3, Surat-I to the Assistant Commissioner - The copy of the report was obtained by the appellant under RTI with a letter no. XIX/01/2011 dated 09/07/2019 almost after 8 years of filing the appeal. It is observed that this letter was not considered by the lower authorities as the same was neither presented nor available at the time of adjudication. Since, only on this letter, by verification report, the Superintendent has mentioned about availing the exemption notification no. 06/07-CE dated 01.03.2007, the appellant’s submission is that there is no suppression of fact. Hence, the extended period of will not apply. Since this vital letter dated 30.08.2007 was not dealt with by the lower authorities, entire matter on limitation needs to be reconsidered by the Adjudicating Authority - appeal allowed by way of remand.
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