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2016 (11) TMI 1215 - CESTAT ALLAHABADLevy of tax - use of natural gas or gas for heating, in manufacture of the soap, is use of power for manufacturing - suppression of facts - extended period of limitation - Held that: - the ld. Commissioner have misconceived and misdirected himself by concluding that the use of gas for heating of soap chemicals by the appellant’s industry, amounts to use of power. In view of the clarification given by CBEC in their Circulars dated 22/3/68 and 25/3/68, we find that there was no reason for not following the same and drawing conclusion based on the definition in another Act, which is not cognate to the provisions of the Central Excise Act. In the facts and circumstances, we also find that there is no contumacious conduct or suppression of the part of appellants, in order to evade payment of Central Excise duty. Accordingly, we also hold that the extended period of limitation is not available to the Revenue. Accordingly, we set aside the impugned order and allow the appeals.
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