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1995 (11) TMI 378 - AT - Central ExciseScrap manufactured and removed clandestinely - product was fully exempt from duty under Notification No. 180/61 - goods exempted from duty are not includible within the definition of `excisable goods' as defined in clause (d) of Section 2 - appellant says, he was under the bona fide impression that he need not mention the value - Held that: - department was aware of import of input by several importers and large quantities over a period of time - it cannot be said that the department was not aware of its use - levy of duty, is barred by limitation - appeals allowed
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