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2014 (12) TMI 538 - CESTAT MUMBAIInvocation of extended period of limitation - Collection of transport charges claimed as deduction - Suppression of facts - Commissioner held demand time barred - Held that:- When the case came up on 27/02/2014, we had directed the Revenue to submit copies of the price declaration filed by the appellant during the relevant period and the same have been submitted before us. On a perusal of these price declarations, it is seen that the respondent had enclosed the work-order and also the purchase orders for the supply of pipes in respect of work-contract undertaken by them. If these documents were available with the Revenue and deduction towards freight was claimed on the basis of these documents, it cannot be said that the respondent suppressed any fact. The learned counsel for the respondent has also relied on a decision of this Tribunal in respondent's own case reported in [2003 (7) TMI 615 - CESTAT, NEW DELHI] wherein it was held that, if the place of removal is indicated in the RT-12 returns and excise invoices, then non-mention of place of removal in declaration filed under Rule 173C would not amount to suppression. Therefore, extended period of time could not be invoked in such circumstances. In the present case, we find that the respondent filed the declarations under Rule 173C along with all the relevant documents. In these circumstances, there is no scope for invoking extended period of time, and therefore, the lower appellate authority has correctly held the demand as time-barred. - Decided against Revenue.
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