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2008 (5) TMI 244 - CESTAT KOLKATACrispator Glass’ as Toughened Safety Glass - part of the refrigerator - Lower Authority has not taken into account several relevant facts and not examined the issue of classification and limitation before deciding to drop the demand - mere fact that the clearance details were obtained before issue of the SCN or that Audit had taken place, cannot exonerate the respondents from the charges of suppression etc. - revenue’s appeal is allowed by way of remand
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