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2010 (3) TMI 716 - AT - Central ExciseDemand – limitation - goods wrongly availing benefit of Notification No. 15/2002-C.E – using exempted fabrics – violating conditions of Notification – non-declaration of exempted goods – Held that: - authority does not indicate as to which legal provision requires the assessee to indicate such information to the authorities - authorities were aware of the nature of transactions engaged in by the appellants – non-submission does not amount to willfull suppression - demand could not have been confirmed against the appellants owing to limitation – appeal allowed
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