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2004 (1) TMI 415 - CESTAT, NEW DELHIExtract: .......suppressed facts from the Revenue and that caused evasion of duty. Proviso to Section 11A is not attracted. Demand is clearly barred by limitation. Once demand for duty fails, claim for interest and penalties cannot survive. Appeals succeed and are allowed after setting aside the impugned order, with consequential relief, if any, to the appellants.
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