Extended Limitation Period Inapplicable: No Suppression or Intent to Evade Duty by Appellant, Department Failed to Object During Audits.

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....Extended period of limitation - It cannot be said that the transactions in question were suppressed by the appellant from the department with malafide intention to evade payment of duty or to take wrong credit. If something or anything wrong was there then it was incumbent on the Department to raise objection at the time of audit itself during all those years but the same was not done. - AT....