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2003 (5) TMI 403 - CEGAT, MUMBAIExtract: .......y itself justify invocation of the extended period accompanied by any mala fide will not amount to fraud, wilful misstatement, collusion or suppression of facts for contravention of the provisions of the Act or the Rules. There was no scope for invoking the extended period. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
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