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2018 (12) TMI 1750 - CESTAT MUMBAIBenefit of N/N. 214/86 dated 25.03.1986 - Wrongful availment of exemption benefit - parts of boilers were cleared from the factory by describing the same as “Boilers in parts” - N/N. 3/2001 dated 01.03.2001 and 6/2002 dated 01.03.2002 - extended period of limitation - HELD THAT:- The show cause notice dated 27.06.2005 issued to the appellant in the present case had enclosed the annexure, mentioning the details of projects executed by the appellant. On examination of the earlier show cause notice dated 30.03.2005, we find that the same projects were also involved therein, for whom the appellant had executed the assigned job. Since, the adjudication order passed in confirming the proposed duty demand in the said notice dated 30.03.2005 was set aside by the Tribunal, it cannot be said that the department is justified in invoking the extended period of limitation for confirmation of the adjudged demands in the present case. The charges of suppression, wilful misstatement etc., cannot be levelled against the appellant, justifying issuance of show cause notice beyond the normal period provided under Section 11A ibid. The impugned order upholding confirmation of the adjudged demand beyond the normal period of limitation cannot be sustained - the appeal is allowed in favour of the appellant on the ground of limitation alone.
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