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2019 (12) TMI 635 - AT - Central ExciseValuation - manufacturer of ‘sugar and sugar confectionery’ and ‘chocolates and other food preparations’ - packages, bearing the inscription ‘For Industrial Use/Institutional Use As Raw Material Not For Retail Sale’, were also being sold to ultimate consumers - diversion of goods claimed to have been intended for industrial or institutional use - section 4A of Central Excise Act, 1944 - time limitation. HELD THAT:- The statutory authorities for enforcement of Legal Metrology Act, 2011 have not initiated any action against the appellant herein. The contents, or lack thereof, in the returns prescribed under Central Excise Rules, 2000 does not find, a place in the impugned order or the show cause notice. Time Limitation - HELD THAT:- Limitation is to be decided on the facts of each case. The appellate authorities can only adjudge whether the facts have been appreciated properly and applied against established law. The adjudicating authority does not appear to have applied its mind to this essential aspect that has a bearing on the outcome of the process initiated by the show cause notice - it is considered appropriate to set aside the impugned order and matter remanded back to the original authority for a fresh decision on this sole aspect after granting an opportunity to the appellant to be heard on all the submissions. Appeal allowed by way of remand.
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