2014 (4) TMI 370

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..... vocate For the Respondent : Mr. R.K. Singla, Commissioner (AR) ORDER Per : B.S.V. Murthy Appellants are seeking waiver of pre-deposit and stay of recovery of Rs.  1,01,94,528/- being duty demanded on two mobile crushing plants manufactured and cleared by them under Notification No. 108/1995-C.E. dated 28.8.1995 during the period from 1/07 to 12/09. Equivalent penalty has also been impos .....

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..... ertificate, as per the records, the appellant submitted project authoritys certificate to the Assistant Commissioner who acknowledged the receipt of certificate and also directed the appellant to give the details of clearance to the jurisdictional Range officer under intimation to him. Thereafter, the appellant cleared the goods under invoice and in the invoice also reference of the Assistant Comm .....

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..... such a demand could have been made after three years invoking extended period. When all the facts are within the knowledge of department, it is doubtful whether extended period can be invoked. In any case, it is clarified in Explanation 2 of the notification that when the goods brought into the project are not withdrawn by the supplier or contractor and the expression goods are required for the e .....

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