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2023 (10) TMI 168 - SCH - Central ExcisePrecedent decision - Learned Additional Solicitor General appearing for the appellant submitted that the observations of the Tribunal in paragraph 12 of the impugned final order M/S BIRLA CORPORATION LIMITED VERSUS COMMISSIONER, CGST & CENTRAL EXCISE, JABALPUR (M.P.) [2023 (3) TMI 1067 - CESTAT NEW DELHI] would become a precedent in subsequent cases as those observations are general in nature and, therefore, would be followed by the Tribunal in other cases. HELD THAT:- The said contention of learned ASG cannot be agreed for the simple reason that those observations have been made in the context of what has been stated by the Tribunal in paragraph 13 of the impugned final order wherein details of as many as five audits for the relevant periods have been noted by the Tribunal and, therefore, in the facts and circumstances of the said case, the Tribunal held that the Department could not have the benefit of the extended period of limitation. Appeal dismissed.
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