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2008 (9) TMI 152 - HC - Central ExciseDemand – limitation – Dept. has failed to point out any positive act on the part of the manufacturer which could be said to be fraudulent, collusive or amounted to making a wilful misstatement - Company had not hidden/misstated the product which it was manufacturing - CEGAT was right in holding that the extended period was not invocable - CEGAT should have taken into account the amended provisions of S. 11A which had been amended with retrospective effect vide S. 110 of the Finance Act of 2000
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