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2000 (9) TMI 155 - CEGAT, COURT NO. II, NEW DELHIExtract: .......n respect of goods other than the impugned goods. In view of these facts it cannot be claimed that merely because in the declaration dated 3-6-1998 they had not mentioned about manufacture of other final products an intention to evade duty can be imputed against them. Accordingly we set aside the impugned order, both on merits and also on time bar.
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