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2017 (11) TMI 1253 - AT - Customs100% EOU - Extended period of limitation - demand of customs duty - debonding of unit - Held that: - it cannot be said that the facts of the assessee-appellant in context with de-bonding and payment of duties was not within the knowledge of the department. Hence, in such an eventuality, the SCN should have been issued within one year from the relevant date - In this case, since the same was issued beyond the period of one year, the duty demand cannot be confirmed against the assessee-appellant on the ground of limitation alone. Identical issue decided in the case of M/s Century Denim Versus CCE, Indore [2015 (1) TMI 1031 - CESTAT NEW DELHI], where it was held that when all the facts are fully disclosed to the Department, extended period of limitation cannot be invoked for confirmation of duty demand. Appeal allowed - decided in favor of appellant-assessee.
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