Extended period of limitation couldn't be invoked where assessee had paid differential excise duty on depot sales

GST/Excise/ST/VAT : Where assessee had cleared goods from factory gate as well as from depots and requested Excise Authorities to advise as to method to be adopted for depot sales so as to arrive at differential duty and Excise Authorities had not responded to request and thereafter Adjudicating Authority invoking extended period of limitation issued on assessee show cause notice alleging that assessable value in respect of depot sales was deliberately mis-declared by assessee with intention to

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