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1986 (6) TMI 192 - BEFORE THE COLLECTOR OF CENTRAL EXCISE, CALCUTTA-IExtract: ....... the allegation that there was fraud, collusion or any wilful mis-statement or suppression of facts by the said firm. I, therefore, find no justification to invoke the 5 years rsquo time limit under the proviso of Section 11 A of the said Act in the instant case. The demand for duty made in the show cause notice is, therefore, barred by limitation.
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