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2018 (1) TMI 1258 - AT - Central ExciseExtended period of limitation - Section 11A (1) of CEA - Investigations conducted by the Revenue revealed that they were collecting much more amounts from their customers than the amounts printed on the paints and thinners by way of raising separate commercial invoices - Held that: - The fact that differential consideration of the goods cleared by the appellant was being collected by them in their commercial invoices so raised, does not stand denied by the appellant. Further, the fact of such collection was never reflected by them in any of the statutory records filed before the department and was never brought to the notice of the Revenue. If that be so, the factum of collection of differential consideration, without its disclosure to the authorities, would lead to only one inevitable conclusion that there was malafide on the part of the assessee so as to evade payment of duty - extended period rightly invoked - appeal dismissed - decided against appellant.
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