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2004 (11) TMI 413 - CESTAT, NEW DELHIExtract: .......t of duty. Therefore, the charge of collusive conduct among parties with intent to evade payment of duty is not sustainable in the facts of the present case. Therefore, extended period under proviso to 11A could not be invoked. 12. emsp In view of what is stated above, the appeals succeed and are allowed with consequential relief to the appellants.
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