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2018 (10) TMI 617 - AT - Central ExciseExtended period of limitation - no suppression of facts - Clearance of LED lights and fittings - Benefit of Sl.No.71B of Notification No.6/2006-CE dated 01.03.2006 - scope of SCN - Held that:- The basis for issue of show cause notice was scrutiny of ER-1 returns - there was no evidence for revenue to alleged suppression. Therefore, revenue did not have extended period for raising the demand - the demand is hit by bar of limitation - appeal allowed - decided in favor of appellant.
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