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2017 (1) TMI 870 - AT - Central ExciseReturn of defective goods - goods not found suitable for remaking was removed as scrap and duty paid on the same - differential duty with interest was paid on being pointed out - whether the SCN issued is hit by the provisions of Section 11A(2)of Central Excise Act, 1944? Held that: - there is no case of any deliberate suppression, fraud etc. in the facts and circumstances of this case. Further, the extended period of limitation is not invokable - the SCN is hit by the provisions of this section 11A Sub-section 2 of Central Excise Act, 1944 which provides that wherein assessee on his own ascertainment, or on being pointed out by the Central Excise Officer, deposits the differential duty or duty short paid under intimation to the authority, then no show cause was required to be issued and the matter should stand closed - appeal allowed - decided in favor of appellant.
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