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    <title>Appellants&#039; Misstatement on Goods Valuation Invokes Extended Recovery Period u/s 11A of Central Excise Act.</title>
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    <description>Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT</description>
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      <description>Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT</description>
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