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2018 (7) TMI 1056 - HC - Central ExciseTenability of invocation of the extended period of limitation - Section 11 of the Central Excise Act - case of appellant is that there is no positive finding rendered by any of the authorities below which says that the assessees were parties to the fraud - Held that:- All the appellants stated in their defence that they had tasked one or the other individual to deposit the duty amounts with the concerned bank periodically. The least that could have been done by them in these circumstances, was to establish through some credible material i.e. by summoning the bank records or citing the concerned individuals as witnesses and ensuring that their statements were recorded. The assessees however, chose to baldly assert that they were victims of fraud and that the First Information Report was in fact lodged against a certain individual, one Sachin, against whom investigations are ongoing. There is no denial of the fact that the appellants availed of and sought to take advantage of the fraudulent documents, which they pleaded to be genuine, even though the amounts in fact were never deposited. The invocation of the extended period was justified - appeal dismissed - decided against appellant.
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