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2007 (12) TMI 76 - CESTAT, AHMEDABADCommissioner invoked larger period on the ground that the appellant has mis-declared the goods as Gas Oil while the same was High Speed Diesel Oil - Merely because the expression Gas Oil stands used by the appellant along with clear description of the goods as HSD, it cannot be said that there was any mis-declaration - HSD is classifiable u/h 2710.19.30, which also stands declared by the appellant in the certificate for procurement as also in B/E - case of confusion – demand time barred
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