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2024 (2) TMI 72 - CESTAT ALLAHABADLevy of penalty - Bonafide Belief - Commissioner (Appeals) deleted the penalty - Determination of the nature of the goods manufactured at the site of construction - The dispute was that, whether they are concrete mix or ready made concrete mix? - HELD THAT:- This is purely a question of fact. The Circular of 23.05.1997 also clarified so, and extended the benefit of exemption to the concrete mix, produced at site of construction. Hon’ble Supreme Court was concerned with the same issue in the case M/S LARSEN & TOUBRO LTD. & ANOTHER, ECC CONSTRUCTION GROUP VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [2015 (10) TMI 612 - SUPREME COURT] and has settled the issue in the favour of revenue. However if the issue was so clear, the revenue authorities should have proceeded against the respondent long back by demanding the duty due within the normal period of limitation. Having not done so they could not have invoked extended period of limitation to demand the duty by placing the reliance on the circular clarifying on the issue which has been upheld by the Hon’ble Apex Court in the said decision. It is a settled principle in law that in such a case an extended period of limitation will not be applicable. There are no merits in this appeal - the appeal filed by the Revenue is dismissed.
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