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1993 (1) TMI 149 - AT - Central ExciseExtract: .......e charge that the appellants had knowingly mis-represented facts with the intent to evade duty cannot also survive. It has, therefore, to be held that it was not permissible for the Department to invoke the extended period in terms of the proviso to Section 11A. 17. In view of the above findings we set aside the impugned older and allow the appeal.
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