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2008 (1) TMI 347 - CESTAT, CHENNAIBona fide belief that cost of liners supplied to job-worker was not includible in the assessable value of HDPE bags - claim of bona fide belief cannot be rejected mere for the reason that it was raised for the first time during hearing before lower appellate authority no suppression of facts – hence larger period not invokable – since clearance of goods has taken before enactment of Section 11A, penalty cannot be imposed on ground that section was part of statue at time of issue of SCN
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