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1986 (8) TMI 166 - CEGAT, NEW DELHI
Extract:
.......uppression or fraud established to warrant invoking of limitless time for making of duty demand under Rule 9(2). Imposition of penalty of the amount of over Rs. 3 crores under Rule 173Q was also not warranted. 22. emsp In view of our above discussion, we set aside the impugned order and allow this appeal with consequential relief to the appellants.