2000 (4) TMI 136

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..... e extended period of limitation contained under clause (1) of sub-rule 57-I is not available, for the reason that the assessee has not suppressed or mis-stated any facts and therefore dropped the demand for credit wrongly alleged to have been taken from April 1995 to February, 1998. He has, however, held that the fact of availing and utilising wrong credit in contravention of rule 57G(3) read with .....

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