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2017 (12) TMI 332 - HC - Central ExcisePenalty - Section 11A of the CEA, 1944 - Held that: - when action of the assessee cannot be said to be mala fide or that there is no finding of fact of the assessee having perpetuated fraud, collusion or having made willful mis-statement or suppression of facts, the Assessing Officer could not have exercised his power u/s 11A within the extended period of limitation so provided in terms of the proviso contained therein - appeal dismissed - decided against appellant.
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