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2018 (6) TMI 379 - AT - Central Excise100% EOU - Misdeclaration of quantity and value of DTA Clearances - N/N. 8/97-CE dated 1.3.97, N/N. 6/97-CE dated 1.3.97 and N/N. 23/03-CE dated 31.3.32003 - issuance of second and third SCN on same issue - invocation of extended period of limitation - Held that:- The allegation of under-valuation was investigated by the Revenue resulting in SCN dated 04.09.2006. On the basis of the known facts, Revenue was already in a position to re-compute the overall ceiling of DTA clearances by adding the quantum of under-valuation detected, but Revenue failed to do so. For such re-computing and raising the revised demand, a further SCN dated 01.12.2006 has been issued in which the allegation of suppression has been made once again - The decision of the Hon’ble Supreme Court in the M/s Nizam Sugar Factory case [2006 (4) TMI 127 - SUPREME COURT OF INDIA] will be applicable and Revenue will be precluded from raising the allegation of suppression in the SCN dated 01.12.2006 - the demand of duty raised in SCN dated 01.12.2006 is required to be restricted to that falling within the normal period of limitation. Demand of duty on the cotton waste which stands cleared by the appellant in the DTA - Held that:- The decision in the case of M/s STI India covers the subsequent period and hence is applicable to the facts of the present case [2017 (4) TMI 328 - CESTAT NEW DELHI], where it was held that the value of cotton waste which stands exempted from duty is not required to be counted for DTA sales entitlement - there is no justification to include value of cotton waste in the DTA entitlement. The appeals filed by the appellants are partially allowed and the matter remanded to adjudicating authority for re-quantification of the demand within the normal period.
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