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2009 (9) TMI 665 - CESTAT, NEW DELHIDemand of excise duty under Section 11-A and penalty - challenge the order on the point of bar of imitation - non-applicability of the extended period of limitation - respondents submitted that, merely because there was failure to submit the information in the prescribed form, that would not amount to suppression of facts with intent to evade the duty – Held that:- It is not the case of the respondents that during the relevant period there was occasion for the Department to verify the facts in question. Had there been such occasion, perhaps the knowledge could have been, inferred. In the absence of such information, it cannot be presumed that the Department was fully aware of the fact that the respondents had been under-valuing their goods i.e. physician’s samples by paying duty much below the value of the similar goods which were being removed by the respondents. Obviously, therefore, the provisions of extended period of limitation as well as provisions relating to penalty were clearly attracted, order cannot be sustained and is liable to be set aside and the order passed by the lower authority is to be restored, appeal is accordingly disposed of
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