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    <title>1996 (11) TMI 191 - CEGAT, BOMBAY</title>
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    <description>Section 11D could not be enforced in isolation where recovery was governed by Section 11A, and a demand issued for a period beyond six months was held time-barred because no valid basis for invoking the extended limitation period was shown. On the admitted facts, the notice covered a period outside the normal limitation and suppression was not established. The order was also treated as appealable, so the Tribunal retained jurisdiction to hear the appeal and the stay application. The assessee succeeded on limitation, and the objection to Tribunal jurisdiction failed.</description>
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      <title>1996 (11) TMI 191 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=86229</link>
      <description>Section 11D could not be enforced in isolation where recovery was governed by Section 11A, and a demand issued for a period beyond six months was held time-barred because no valid basis for invoking the extended limitation period was shown. On the admitted facts, the notice covered a period outside the normal limitation and suppression was not established. The order was also treated as appealable, so the Tribunal retained jurisdiction to hear the appeal and the stay application. The assessee succeeded on limitation, and the objection to Tribunal jurisdiction failed.</description>
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      <pubDate>Wed, 13 Nov 1996 00:00:00 +0530</pubDate>
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