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2020 (2) TMI 689 - HC - Central ExciseExtended period of limitation - imposition of penalty - benefit of an exemption N/N. 47 of 2002 dated 6 September 2002 as amended and N/N. 6 of 2006 dated 1 March 2006 - It was the case of the Appellant that the Respondent had availed of the benefit in respect of pipe fittings when the benefit of exemption was available only for ‘pipes’ and not for ‘pipe fittings’ - HELD THAT:- The Tribunal has found that throughout it’s returns the Respondent has clearly mentioned the benefit was availed on the pipe fittings and also in the invoices which were on record. We have not been shown any embargo on the Appellant to examine these returns and invoices before the audit took place. We had granted time to the Counsel for the Appellant to demonstrate this position. If in these facts the Tribunal took a view that this is not a case of suppression of facts, the view taken cannot be stated to be perverse. Merely because another view is possible, is not a ground to interfere. The question of law as framed, in the present case does not give rise to any substantial question of law to entertain this Appeal - Appeal dismissed.
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