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    <title>1997 (2) TMI 271 - CEGAT, NEW DELHI</title>
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    <description>Suppression of manufacture and clearance of excisable goods with intent to evade duty justified invocation of the extended limitation period under the proviso to Section 11A. The Tribunal rejected the plea of bona fide belief because the relevant exemption amendment had been published in the Official Gazette, the assessees continued clearances after the goods became dutiable, and they failed to comply with licensing and declaration requirements. On those facts, the cited precedent was distinguishable and the demand was not confined to six months.</description>
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      <description>Suppression of manufacture and clearance of excisable goods with intent to evade duty justified invocation of the extended limitation period under the proviso to Section 11A. The Tribunal rejected the plea of bona fide belief because the relevant exemption amendment had been published in the Official Gazette, the assessees continued clearances after the goods became dutiable, and they failed to comply with licensing and declaration requirements. On those facts, the cited precedent was distinguishable and the demand was not confined to six months.</description>
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