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2018 (12) TMI 930 - AT - Central ExciseExtended period of limitation - misdeclaration of method of manufacture of NIVARON 90 - suppression of facts - whether the date of inspection by departmental officers at the unit of the appellant has any bearing in deciding the period of limitation when issuing SCNs in the proceedings initiated against the latter? Held that:- The visit of the officers on 11.11.93 was only the starting point of the investigation. It cannot therefore be said that just because officers visited the premises of the appellant on 11.11.93, the department has automatically come to know about the alleged modus operandi as reflected in the SCN dt. 17.5.96. It is but evident that only after analysis and study of the documents seized under Mahazar on the date of visit, and subsequently has the department acquired reasonable belief that the appellant had, as indicated in para 3.0 of the SCN, filed wrong / false declarations; removed medicaments without payment of duty; no Central Excise Gate Passes were issued for removal of the excisable goods and no price lists were filed and no statutory accounts were maintained for the manufacture and clearance of goods. The date of inspection of 11.11.1993 will not have any bearing for being considered as the relevant date for issue of SCN within the period of limitation. The demand is not time-barred and the charge of suppression has been rightly held to have been proved by the authorities below - appeal dismissed.
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