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    <title>1999 (5) TMI 173 - CEGAT, CALCUTTA</title>
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    <description>Extended limitation could not be invoked where the show cause notice alleged suppression only in general terms and did not specify how information was concealed from the Department. The Tribunal noted that the Commissioner (Appeals) had already restricted the demand to the normal six-month period on the basis of long-standing correspondence between the parties, and the Revenue produced no rebuttal evidence to displace that finding. On that factual basis, the demand remained confined to the normal period and the Revenue&#039;s appeal was rejected.</description>
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      <title>1999 (5) TMI 173 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=91432</link>
      <description>Extended limitation could not be invoked where the show cause notice alleged suppression only in general terms and did not specify how information was concealed from the Department. The Tribunal noted that the Commissioner (Appeals) had already restricted the demand to the normal six-month period on the basis of long-standing correspondence between the parties, and the Revenue produced no rebuttal evidence to displace that finding. On that factual basis, the demand remained confined to the normal period and the Revenue&#039;s appeal was rejected.</description>
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