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2019 (12) TMI 470 - AT - Central ExciseExtended period of limitation - change in classification of goods when the 6 digit code was replaced by 8 digit code - allegation in SCN is that from 1/3/2005 to 31/3/2008, the assessee failed to disclose value of clearances of these disputed items in their monthly returns. The department has issued letter only on 29/4/2008 to the assessee intimating that the goods are subject to levy of central excise duty - HELD THAT:- From the records, the department was well aware that the disputed goods were cleared by the assessee claiming exemption from duty by classifying them under Chapter 49. It is further stated in the letter that as per new harmonised classification which replaced 6 digit code to 8 digit code from 28.2.2005, the goods would attract duty, as the goods fall under Chapter 48. From this letter it is very much clear that the department was well aware that the appellant was clearing the goods without payment of Central Excise duty even after 28.2.2005. There are no evidence indication suppression of facts. It is a dispute of classification. There is no positive act established by the department to show that the appellant suppressed facts with intention to evade payment of duty. The period involved is also the transitional period when the 6 digit code was replaced by 8 digit code and there was a change in the classification of the disputed goods. Thus, the demand raised invoking the extended period cannot sustain - demand is set aside on ground of limitation only.
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