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2018 (2) TMI 799 - AT - Central ExciseExtended period of limitation - CENVAT credit - stocks at the time of surrender of their licence - Held that: - the appellant calculated the amount wrongly and reversed the lower amount. This very act of the appellant is amounting to mis-declaration and suppression with intention to evade duty - extended period of limitation rightly invoked - appeal dismissed - decided against appellant.
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