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2008 (9) TMI 685 - CESTAT, NEW DELHIExtract: ......., the record is being maintained as per the trade notice issued by the Revenue and therefore we find merit in the contention of appellant that allegation of suppression with intent to evade payment of duty is not sustainable. Hence, demand is set aside as time based. The appeal is allowed, as indicated above. (Dictated and pronounced in open court)
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