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2018 (11) TMI 6 - AT - Central ExciseProcess amounting to manufacture - various activities like drilling, cutting, bending, welding etc. - demand of Excise duty with Interest and penalty - invocation of extended period of limitation - Held that:- There is no doubt about the fact that the matter was not free from doubt and inasmuch as the earlier decisions were in favour of the assessee, the matter was referred to Larger Bench - Hon’ble Supreme Court in the case of Kiran Ispat Udyog [2015 (8) TMI 998 - SUPREME COURT] wherein it was held that inasmuch as the issue was entangled in judicial battle and hazy picture was clarified only subsequently, the extended period cannot be held to be invocable. Inasmuch as in the present case admittedly, the extended period stands invoked by the revenue and admittedly, the issue was not free from doubt having been referred to the Larger Bench, the demand barred by limitation - appeal allowed - decided in favor of appellant.
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