1997 (12) TMI 423

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..... dent. [Order per : J.H. Joglekar, Member (T)]. - The appellants in this case were in possession of a L-4 licence. They had registered themselves as a small scale industrial unit with the State authorities for manufacture of five commodities. During the year 1986-87, they manufactured and cleared one single commodity namely, Mild Steel Wire Nails totally valued at Rs. 22,90,981/-. Throughout thi .....

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..... hat the department was aware of their clearances since at the time of applying for a licence, the SSI certificate was placed on record which clearly showed that they were empowered to manufacture more than one commodity. On the ground of knowledge of the department, it was the ld. Advocate's claim that the extended period could not be invoked. 3. We have heard Shri Sanjeev Srivastava, ld. JD .....

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..... to know of their excess clearances since the proceeding show that the assessees throughout the year did not maintain any statutory documents at all. In these circumstances, the invocation of extended period on account of deliberate suppression has to be upheld. We find no merit in this appeal. We find that the adjudicating authority was extremely lenient in imposing a token penalty in spite of the .....

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