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2002 (9) TMI 219 - AT - Central ExciseExtract: .......tion in one heading cannot by itself amount to misdeclaration or suppression. See JKS Fibreglass Ltd. v. CCE - 2001 (137) E.L.T. 436 and Fermentapharma Biotech Ltd. v. CCE - 2000 (123) E.L.T. 1173 . The extended period of limitation therefore was not available to the department. 4. The appeal is accordingly allowed and the impugned order set aside.
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