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2017 (1) TMI 601 - AT - Central ExciseJob-work - N/N. 214/86-CE - excise duty not discharged on supply of inputs - time limitation - Held that: - it is apparent from the records that show-cause notice for the period 20/07/2000 to 18/08/2000 was issued on 06/05/2002, i.e. much after one year of the transaction of the goods. As per the above correspondence, since there is no suppression of facts on the part of the appellant, the extended period of demand was wrongly invoked. Therefore, the demand is not sustainable on the ground of limitation itself - appeal allowed - decided in favor of appellant.
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