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2010 (12) TMI 561 - AT - Central ExciseApplication for stay - Demand - Suppression of facts - Merely because declaration was filed on 3-12-99 which did not disclose the correct facts that would not prohibit the department from invoking the extended period of limitation, once it is revealed in the course of investigation that the facts disclosed in the declaration were not correct and there was a case of clandestine removal of the product - in the absence of prima facie case and taking into consideration overall conduct of the appellants in the matter, there is no case made out for waiver of duty - The clear observations of the adjudicating authority in this regard are that though it is claimed that amount of Rs. 53,500/- was deposited, the TR-6, which was produced by the appellants, related merely to a sum of Rs. 47,500/- and did not indicate that the same was relating to perfumed hair oil cleared during the period from June, 1998 to August, 1998, which is the relevant period - Decided against the assessee
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