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2018 (8) TMI 948 - AT - Central Excise100% EOU - Extended period of limitation - no suppression of facts - deemed exports - case was booked against the appellant for exceeding the limit of their DTA clearance - Held that:- In terms of decision of the Hon'ble Gujarat High Court in the case of Anita Synthetics Pvt. Limited [2014 (9) TMI 368 - GUJARAT HIGH COURT], deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA and thus, the appeal on this count is allowed. A perusal of the show cause notice shows that the entire data for issue of show cause notice has been derived from the returns filed by the assessee. In the circumstances, the appellant has disclosed the entire clearances to the Revenue therefore, the charge of suppression of facts or misdeclaration cannot be invoked against the appellant - It is a failure on the part of the Revenue to detect the mistake of the appellant - demand is not sustainable on limitation. Since the demand is not sustainable the penalties imposed on the appellant and its Director are also set-aside. Appeal allowed - decided in favor of appellant.
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