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2006 (4) TMI 423 - AT - Central ExciseExtract: ....... ground, either for supporting the finding of the Commissioner that the goods were not eligible to be supplied as ship stores or for invoking the extended period on account of mis-declaration of value with intent to evade duty. 8. emsp In the result, we allow the appeal after setting aside the impugned order. (Dictated and pronounced in open Court)
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