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2017 (10) TMI 550 - AT - Central ExciseValuation - Physician samples - cost construction method - extended period of limitation - Held that: - Surely, there has to be wilful misstatement or suppression or fraud with evidence that same was deliberate and was designed only with intent to evade payment of duty. This is certainly not the case - the matter was already in litigation with the department concerning refund application filed for the same clearances. In any case, there definitely had been considerable confusion in the method and manner of clearance of physician samples - demand hit by limitation - appeal allowed - decided in favor of appellant.
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