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2011 (1) TMI 106 - AT - Central ExciseWaiver of pre-deposit - extended period of limitation – demand of duty and interest thereon – denial of the benefit of Notification No.30/04-CE - allegation of suppression of facts with intent to evade payment of duty - relevant invoices clearly declared that the assessee was claiming the benefit of Notification 30/04-CE - no material fact was suppressed before the department, let alone with intent to evade payment of duty - extended period of limitation was not applicable - order set aside and appeal allowed by way of remand to the ld.Commissioner(Appeals) to decide on all the issues afresh
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