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2006 (7) TMI 458 - CESTAT, KOLKATA
Invocation of extended period of time limitation - suppression of facts - additional consideration was not disclosed - surrender of ALs by VSP against which AILs were issued to the Appellant - amounted to additional consideration or not - HELD THAT:- In the present case there was no scope to invoke the longer period of limitation laid down in the proviso to Section 11A(1) and consequently the entire demand is time-barred.
Appeal allowed.