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2000 (12) TMI 181 - CEGAT, KOLKATAExtract: .......ellants. In these circumstances, it cannot be held that the appellants were guilty of suppression or misstatement of any factual position from the Revenue with an intent to evade payment of duty. The demand is also barred by limitation. As a result, the appeal is allowed on merits as also on the point of limitation and the impugned Order set aside.
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