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2009 (1) TMI 375 - HC - Central ExciseWhether Tribunal was right in accepting the plea of the assessee that provision of Section 11-A for extended period of limitation was not rightly invoked? - there was divergence of opinion amongst various High Courts whether crushing of bigger stones or boulders into smaller pieces amounts to manufacture. Accordingly, there was bona fide doubt as to whether or not such an activity could attract the payment of duty and the dealer-respondent did not apply for licence. – Held that extended period of limitation of five years provided by the proviso to Section 11A would not be attracted to the facts and circumstances of the instant case.
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