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2002 (2) TMI 105 - SC - Central ExciseExtract: .......come to the conclusion that there was wilful suppression for evasion of duty by the appellant. This being so, while duty was leviable on the goods manufactured by the appellant the Department, however, could not invoke the extended period of limitation of five years under Section 11A of the Act. 5. For the aforesaid reasons, this appeal is allowed.
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