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2017 (3) TMI 175 - AT - Central ExciseAdditional duty of excise(GSI) - time limitation - Held that: - the fact of non-payment of (GSI) were disclosed by the appellant to the department and the fact that the appellant in the various financial year had started paying Basic Excise Duty and (GSI) after the crossing of exemption limit of ₹ 1 crore has also been declared in the periodical return. Therefore, the entire facts related to non-payment of (GSI) was very much in the knowledge of the department and nothing prevented the department to issue SCN within the normal period of one year - appeal allowed on limitation.
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