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2000 (5) TMI 87 - AT - Central ExciseExtract: ....... merely non-taking of excise licence or non-filing of classification/price list would not attract clause of suppression with an intent to evade payment of duty. We are, thus, of the view that the demand is also hit by time-limit specified in Section 11A (1) of the Central Excise Act. The appeal is, accordingly, allowed both on merit and time-limit.
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