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2015 (8) TMI 1335 - MADRAS HIGH COURTDemand of duty - clearance of the waste and scrap - sale without raising bills - whether demand was barred by limitation under section 11A(1) - extended period of limitation - Held that:- The assessee did not show as to why there was some sale without raising any bills, as evidenced from file Number 15. Therefore, we are of the considered view that the original authority and the appellate authority were right in holding on a question of fact that there was intention to evade payment of duty. Without carefully appreciating the above facts, the Tribunal came to a conclusion, devoid of any material, that there was no intention to evade payment of duty. Therefore, the second question of law has to be answered in favour of the Revenue. Once the second question of law is answered in favour of the Revenue, it evolves as a corollary that the Revenue is entitled to invoke sub-section 4 of section 11A and seek the benefit of extended period of limitation from the relevant date. Therefore, the first question of law should also be answered in favour of the Revenue.
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