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2001 (5) TMI 131 - CEGAT, COURT NO. I, NEW DELHIExtract: .......her in the instant case since we have found that Department has not substantiated grounds for invoking the extended period in terms of proviso to Section 11A(1), no penalty under Section 11AC could have been imposed. In that view of the matter also the contention raised by the Revenue in this appeal has to fail. The appeal is accordingly dismissed.
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