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2008 (3) TMI 236 - AT - Central ExciseBona fide belief that activity of manufacturing Wooden crates, doesn’t amounts to “manufacture” – entire duty has since been paid - in the absence of any material showing any positive intention to evade duty or fraud, collusion, etc., imposition of penalty was not justified - Delay in filing appeal because of negligence of the lawyer - it will not be fair to dismiss the appeal at the threshold on the ground of limitation – delay condoned
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