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2011 (8) TMI 830 - CESTAT, MUMBAIExtended Period of limitation - valuation - Penalty - Held That:- Appellant themselves stated raw materials and components/parts are supplied by their clients free of cost and their value is not includible as per Section 4. They also intimated that they will be paying excise duty only on the inputs used by the appellants in the manufacture of final product. Therefore, there cannot be any suppression of fact. - Extended period cannot be invoked.
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