Extended period of limitation - assessees chose to baldly assert ...
Case Laws Central Excise
July 18, 2018
Extended period of limitation - assessees chose to baldly assert that they were victims of fraud - There is no denial of the fact that the appellants availed of and sought to take advantage of the fraudulent documents, which they pleaded to be genuine, even though the amounts in fact were never deposited - extended period invoked.
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