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TMI Blog2018 (2) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... d suppression with intention to evade duty - extended period of limitation rightly invoked - appeal dismissed - decided against appellant. - E/86087/2016-SM[BR] - A/91720/2017 - Dated:- 28-12-2017 - Mr. Raju, Member (Technical) Shri.Hemant Kapadia, CS for appellant Shri.Chatru Singh, Asst. Comm. (AR), for respondent Per: Raju 1. This appeal has been filed by M/s.Sushila Inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd aggrieved by the same the appellants are before this Tribunal. 3. Ld. Counsel for the appellant argued that the Revenue was always aware of the quantity of raw materials at their stock at the time of surrender. He pointed out that they are not challenging the quantity calculated by the Revenue, as the same has been ascertained from their own records. They are only challenging the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the same voluntarily. The fact that the appellant did not correctly declared the quantity in their stock in 2006 is itself is a mis-declaration and the extended period of limitation is rightly being invoked. 5. I have gone through the rival submissions. I find that the appellants are not challenging the quantification of the amount that they were required to reverse at the time of surre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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