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2023 (6) TMI 59 - AT - Central ExciseExtended period of limitation - Excisability - manufacture of Cable Jointing Kits which comprises of various components - suppression of facts - extended period of limitation - HELD THAT:- By remanding the matter Tribunal has vide order no A/1008-1010/12/EB/C-II has held that The present demands are made by issuing different show-cause notices on the ground that the appellants were clearing the compounds to independent buyers and also captively consuming the same and therefore the appellants were wrongly paying duty under Rule 8 of the Central Excise Valuation Rules. The provisions of Rule 8 of Central Excise Valuation Rules are applicable when the goods manufactured are captively consumed only. In the order of Commissioner (Appeals) that earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of the Appellant. Revenue has not filed any appeal against this order. Hence assessment proceedings are finalized by the set order - Issuance of another show-cause notice in 2012 invoking extended period of limitation sustained for the reason that entire facts were in the knowledge of department and charge of suppression etc., required for invoking extended period cannot be sustained. Appeal allowed.
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