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2018 (12) TMI 149 - AT - Central ExciseTime limitation - Removal of waste and scrap without payment of duty - this scrap was lying in stock as on 31/08/1997, prior to the introduction of compounded levy w.e.f. 01/09/1997 - benefit of N/N. 49/1997 dated 01/08/1997 - Held that:- It is not in dispute that such waste and scrap has arisen during a period when the appellant was not paying the duty under the compounded levy scheme introduced under Section 3A w.e.f. 01/09/1997. In terms of clarification issued by the CBEC dated 01/08/1997 it is clear that the waste and scrap lying in stock as on 31/08/1997 will be liable to payment of duty and will not be eligible for the benefit of the N/N. 49/1997. Time limitation - Held that:- The demand pertaining to the period August 1997 has been raised by issue of Show Cause Notice, dt. 01/09/2002 by invoking the extended period of limitation available to Revenue in terms of Section 11A of the Central Excise Act, 1944 - there is no single act on the part of the appellant of collusion or suppression. No specific fact or omission thereof has been cited in the Show Cause Notice - the fact of clearance of waste and scrap lying in stock on 31/07/1997 was within the knowledge of the Department - demand is hit by time-bar. Appeal allowed - decided in favor of appellant.
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