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2022 (4) TMI 361 - CESTAT ALLAHABADLevy of Excise Duty alongwith penalty - cigarettes taken out of quality control checks on production line within the factory which was under physical control of the respondent - period January 2007 to October 2011 - extended period of limitation - HELD THAT:- The disputed period is January 2007 to October 2011 and it is the contention of the appellant that w.e.f. 24.4.2009 the appellant has stopped such practice, therefore, no demand is sustainable after 24.4.2009. To that effect, the appellant has intimated to the Department on 24.4.2009 itself, as the unit of the appellant was under physical control of the Department. As it is evident from the records that the appellant has stopped such practice for which demand sought to be proposed against the appellant, we hold that for the period 24.4.2009 is not sustainable as same is presumptive demand. Therefore, for the period 24.4.2009 till October 2011, the demand of duty is not sustainable as proposed in the impugned show cause notice. Extended period of Limitation - HELD THAT:- The appellant’s unit was under physical control of the Central Excise Department, therefore, show cause notice dated 31.1.2012 issued for the period January 2007 till 23.4.2009 is barred by limitation, as the same has been issued by invoking extended period of limitation - demand for period till 23.4.2009 is barred by limitation. Appeal allowed - decided in favor of appellant.
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