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2017 (2) TMI 1172 - HC - Central ExciseTime limitation - party intended to avail inadmissible credit, suppressed the facts from the Department - is extended period of limitation invokable? - Held that: - Tribunal has not at all looked into the question, whether it was a case of extended period of limitation in respect whereto a finding was already recorded by Commissioner against Assessee - Matter is remanded to Tribunal to consider the question, whether there was a suppression of material fact by Assessee - appeal allowed by way of remand.
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