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2002 (4) TMI 168 - AT - Central ExciseExtract: .......that the short levy of duty was not the result of actions taken by the appellants with intent to avoid Central Excise duty. The longer period of time stipulated in the proviso to Section 11A was not available to raise duty demand. 8. In view of our finding above on the issue of time-bar, the appeal is allowed after setting aside the impugned order.
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