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2015 (7) TMI 266 - HC - Central ExciseInvocation of extended period of limitation - Intention to evade payment of duty - valuation - service charges had not been included in the assessable value of housing containers and freight containers - Held that:- It has been held by the Tribunal that there is a clear case of suppression for invocation of extended period of limitation for the period prior to August, 1996, as the activities of the appellant/assessee came to light subsequent to an investigation by the Department. However, insofar as the period post August, 1996, on the plea of suppression, the Tribunal was correct in setting aside the demand on the ground that the department was aware of the activities of the appellant/assessee and, therefore, post August, 1996, the case of suppression, as held by the adjudicating authority, cannot be sustained. The plea of the appellant is that if there is no suppression post August, 1996, no extended period could be invoked post August, 1996 and, therefore, the same analogy will have to be applied for the period prior to August, 1996 as well. That plea cannot be sustained as all the activities of the appellant/assessee came to light based on investigation by the Department and recording of statement in August, 1996. - Therefore, for the period prior to August, 1996, the department was justified in invoking the plea of suppression for larger period - there is no error on record warranting interference with the well considered finding of the Tribunal. - Decided against assessee.
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