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2023 (9) TMI 8 - CESTAT CHANDIGARHSSI Exemption - supply of impugned goods to various public sector customers as per their purchase orders - non-inclusion of packaging and forwarding charges separately shown in the invoice, in the assessable value - interest - penalty - suppression of facts - extended period of limitation - HELD THAT:- In the SCN, there was no proposal for imposition of penalty under Section 11AC but when the Order-in-Original was passed even the equal penalty under Section 11AC was imposed which is beyond the show cause notice, hence, not sustainable in law. Further, it is found that the show cause notice was issued on 09.11.2010 which was received by the appellant on 16.11.2010 for the period pertaining to 2007-08 by invoking the extended period of limitation without the ingredients present as required under Section 11A(4). Further, it is found that the appellant has regularly been filing the ER-1 returns which was scrutinized by the department and the department never raised the objection regarding the irregularity committed by the appellant. Further, department has not been able to bring on record anything to show that the appellant has suppressed the material fact in order to evade the payment of duty. The entire demand is barred by limitation - the impugned order is set aside - appeal allowed.
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