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1996 (12) TMI 52 - SCH - Central ExciseExtract: .......ent therein that the respondent has contravened the relevant provisions with intent to evade the payment of excise duty, nor is this a necessary inference upon the facts alleged. The extended period is, therefore, unavailable. The notice being out of time, the order under appeal must be upheld. 3. The appeal is dismissed, with no order as to costs.
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