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1998 (8) TMI 603 - AT - Central ExciseExtract: .......the failure to disclose in the price lists the contract price for supply to UNICEF was wilful or deliberate or with intent to evade central excise duty. In this view, proviso to Section 11A(1) cannot be invoked and the show cause notice would be barred by time. 5. For the reasons aforesaid, the impugned order is set aside and the appeal is allowed.
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