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2018 (7) TMI 1363 - AT - Central ExciseInvocation of extended period of Limitation - Revenue neutrality - Short payment of duty on clearance of Capital goods to other unit - wrong calculation of Depreciation - Held that:- The appellant has in fact paid the Central Excise duty at the time of clearance of the capital goods to their other unit. The Revenue has noticed the liability for differential duty only during the course of audit. Under these circumstances, it cannot be said that the appellant has suppressed the facts from the Department. Since the facts in the present case also leads to situation of Revenue neutrality, this is not a fit case for invoking the extended period of limitation - demand raised on the ground of limitation is not justified. Appeal allowed - decided in favor of appellant.
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