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2019 (5) TMI 911 - AT - Central ExciseValuation - inclusIon of wastage/shrinkage - mis-declaration of goods - demand on the ground that it had only taken the value of length of the processed cloth i.e. embroidered cloth of 13.88 metres and did not consider the value of end pieces of cloth (additional 0.62 metres), which was required to hold the fabric in the embroidery machine - conflicting issues - invocation of Extended period of limitation - HELD THAT:- The law is well settled that when there were conflicting views which necessitated reference to Larger Bench, the extended period of limitation cannot be invoked - In the present case, since the adjudged demand confirmed pertains to the period from 01.04.2003 to 07.07.2004 and the show cause notice was issued on 26.03.2008, the said notice, is barred by limitation of time, having been issued beyond the normal period prescribed under Section 11A of the Central Excise Act, 1944. Demand of duty of ₹ 5,81,187/- on the ground that the appellant had undervalued the cloth in some cases and not taken the value of cloth in some other cases - HELD THAT:- No such bifurcation or evidence had been provided in the show cause notice to substantiate that the value of cloth taken was less than the actual value considered for the purpose of valuation of duty liability. Since the said demand was confirmed solely based on the audit objection and no supporting evidences were produced by the department, alleging undervaluation of the cloth, the extended period of limitation cannot be sustained for confirmation of the adjudged demand. The appeal filed by the appellant is allowed only on the ground of limitation.
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