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2024 (6) TMI 490 - AT - Central ExciseGoods supplied against international competitive bidding are chargeable to nil rate of duty - Exemption under N/N. 06/2002-C.E. dated 01.03.2002 as amended and N/N. 06/2006-C.E. dated 01.03.2006 as amended - extended period of limitation - HELD THAT - From the permission letters issued by the Assistant Commissioner it is observed that the Assistant Commissioner has categorically allowed the appellant to clear the goods without payment of duty and the appellant has also intimated the clearance details in the E.R.-1 returns filed by them. Therefore it is found that the appellant has not suppressed any information from the department. Thus the intention to evade payment of duties does not exist in this case. Hence the demand of Central Excise Duty confirmed in the impugned order by invoking the extended period of limitation is not sustainable. The demand in the instant case has been raised for the period from 2005-06 to 2006-07 vide the Show Cause Notice dated 07.04.2010. Thus the entire demand confirmed in the impugned order is barred by limitation. Hence the entire demand of duty confirmed in the impugned order is liable to be set aside on the ground of limitation. Since the demand itself is not sustainable the question of demanding interest and imposing penalty does not arise. The impugned order is set aside on the ground of limitation - appeal allowed.
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