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2009 (6) TMI 485 - AT - Central ExciseLimitation- The appeal is filed by the appellant against the order of commissioner (Appeals). The issue involved in the instant appeals is regarding the duty demand on the samples, which were cleared by the appellants as waste and scrap. The appellants are the manufacturers of Flexible packaging material falling under chapter 39 and clearing the samples drawn, as waste & scrap on payment of duty. Consequent to EA 2000 audit, the duty is now demanded on the cost of production (CAS4) and in the last show cause notice on the sale price of the final product. The appellant assessee submits that demand is time barred. Held that- As regards invoking of the extended period of limitation is concerned, the appellants never informed the Department about drawl and manner of disposal of samples on or before this issue was raised by the Department during EA 2000 audit. Acquiring knowledge by the Department does not take away the period of five years provided by the Law Makers in the Act itself. They have suppressed the fact with intent to evade payment of duty on such samples. We also note that subsequently the appellants intentionally misrepresented the issue and avoided payment of duty on the samples. We do not find any ground to interfere with the impugned orders passed by the lower authorities below. Accordingly, we uphold the same and reject the appeals.
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