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    <title>1998 (12) TMI 175 - CEGAT, NEW DELHI</title>
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    <description>Disclosure of job-work activity in the classification list and related correspondence defeated the allegation of suppression. Once the department was aware of the activity, the extended limitation period could not be invoked to sustain the duty demand under the exemption framework. The demand based on suppression therefore failed, and the connected penalty under Rule 173Q also could not survive because it rested solely on the same allegation.</description>
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      <description>Disclosure of job-work activity in the classification list and related correspondence defeated the allegation of suppression. Once the department was aware of the activity, the extended limitation period could not be invoked to sustain the duty demand under the exemption framework. The demand based on suppression therefore failed, and the connected penalty under Rule 173Q also could not survive because it rested solely on the same allegation.</description>
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