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1997 (1) TMI 255 - CEGAT, MUMBAI-IExtract: .......laration is a mistake and it is suppression which we have to accept it. When the assessee can file RT 12 Returns mentioning the goods why they could not specifically mention it in declaring Rule 57G. It therefore, entitled the department to take longer period of limitation as in our view there is a suppression in this case. The Appeal is dismissed.
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