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2015 (8) TMI 584 - SCH - Central ExciseDuty demand u/s 11A - Invocation of extended period of limitation - Held that - On going through the orders of the adjudicating authority which has been upheld by the Customs, Excise and Service Tax Appellate Tribunal 2004 (5) TMI 452 - CESTAT, MUMBAI as well, we find that there was misstatement/suppression of facts and therefore, the Department was justified in invoking the extended period of limitation. - Decided against assessee.
The Supreme Court dismissed the appeal regarding the extended period of limitation invoked by the Department under the proviso to Section 11A of the Central Excise Act due to misstatement/suppression of facts.
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