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2022 (5) TMI 747 - AT - Central ExciseLevy of interest and penalty - invocation of extended period of limitation - business of interior designing and furnishing - turnover of small scale exemption limit of Rs.30,00,000/- exceeded - manufacturing of various types of furniture without obtaining Central Excise registration - HELD THAT:- As could be noticed from the order passed by this Tribunal in respect of the present Assessee-Appellant on dated 14.01.2009 [2009 (1) TMI 935 - CESTAT MUMBAI], penalty and interest for the extended period was set aside by observing that learned Commissioner therein had correctly assessed that the liability of duty had occurred on point of law and there existed reasonable basis for doubt in discharge of duty liability - However, in the present appeals both invocation of extended period and imposition of penalty and interest are being confirmed by the Commissioner, even by distinguishing the order passed by the Hon'ble Supreme Court in Craft Interiors Pvt. Ltd. [2006 (10) TMI 2 - SUPREME COURT] - We cannot do so nor would encourage such thin line distinction to bypass the judicial precedent set by the highest Court of this land. In the instant case, in view of the discussions, with the consent and concurrence of both the parties, instead of remanding it back, Rule 41 of the CESTAT (Procedure) Rule, 1982 should be invoked in, putting an end to the litigation that commenced way back in the early 1990’s only for the purpose of re-computation for the normal period when from the evidence on record it is quite evident that appellant had already paid Rs.3,50,000/- during investigation which is much higher than the entire demand raised for the normal period that would also meet the interest component. Appeal of the partly allowed on issue of limitation.
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