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2017 (12) TMI 4 - AT - Central ExciseExtended period of limitation - denial of benefit of N/N. 41/99-CE dated 26.11.99, 13/2003 dated 01.03.2003 and 43/2003 dated 14.05.2003 on the ground that the condition of procurement of tea leaves from small growers not fulfilled - Held that: - the respondent had intimated all the details regarding the availment of Notification to the department in terms of N/N. 41/99, the department has not been able to establish the suppression of facts with intention to evade payment of duty. Therefore, the extended period is not invokable. The Commissioner (Appeals) had relied upon the case of HAVUKAL TEA & PRODUCE CO. (P) LTD. Versus COMMISSIONER OF C. EX., SALEM [2008 (7) TMI 685 - CESTAT, CHENNAI]. That the department had filed appeal before the Hon’ble High Court of Madras against the said decision of the Tribunal - The main ground taken by the department is that the said decision has been appealed before the Hon’ble jurisdictional High Court. However as fairly conceded by the Ld. AR, Hon’ble High Court of Madras has dismissed the appeal thereby upholding the decision of the Tribunal. Appeal dismissed - decided against Revenue.
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