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2016 (12) TMI 33 - CESTAT NEW DELHIDemand - Composition scheme - Period of limitation - erection, commissioning and installation services as also under commercial and industrial construction services - Held that: - in the case of Subhash Knandelwal & Sons [2011 (7) TMI 940 - CESTAT, NEW DELHI] wherein it was observed that non-disclosure of information of services of pre-commissioning undertaken by the assessee, and such fact noticed by department during the course of audit will not lead to invocation of longer period of limitation when there is no positive act of suppression against the appellant - appeal allowed.
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