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2008 (7) TMI 773 - AT - Central ExciseClandestine removal - Evidence - Demand - Time Limitation - Held that: - the demand notice was issued in August 1998 much beyond the normal period of six months after the department came to know of the alleged clandestine production and clearances. In the circumstances, the ingredients of the proviso to Section 11A did not exist for invoking the longer period to demand duty. The demand is time-barred - appeal allowed - decided in favor of appellant.
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