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2018 (2) TMI 203 - AT - Central ExciseExtended period of limitation - Valuation - includibility - royalty, bank and LC opening charges - Rule 8 of Central Excise Valuation Rules, 2000 read with Section 4 (1) (b) of Central Excise Act, 1944 - Held that: - it is evident that the matter had been flagged by the Range Superintendent as early as in November 2001 and again on November 2003 for which detailed replies had been submitted by the appellant. From the replies it emerges that appellant had been contesting addition of these two cost elements. This being so, it cannot be said that they were suppressing any vital information from the department or for that matter, that they were giving misstatement on the same. The department has lingered too long, after their doubts on the issue had cropped up. When the elements justifying invocation of extended period are not available in this case, the delay in issue of SCN proceedings are therefore hit by limitation and will have to be set aside - appeal allowed.
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