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2017 (1) TMI 169 - CESTAT HYDERABADValuation - inclusion of freight charges in assessable value - sale of yarn - Held that: - It is discussed in the order in detail that appellant has adopted this method of showing reduced taxable value during the earlier periods also. The act of the appellant is definitely suppression of facts with intent to evade payment of tax. Therefore the Show Cause Notice issued invoking extended period as well as the equal amount of penalty imposed under Section 78 are correct and proper - penalty upheld - appeal dismissed - decided against assessee.
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