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2004 (5) TMI 184 - CESTAT, MUMBAIExtract: .......ing used in the motorcycles which are other than mopeds. Even after 1994 the department was approving the classification list filed by the appellant claiming concessional rate of duty. Under these circumstances suppression cannot be alleged. The demand fails on limitation as well. 13.The appeal is allowed the order of the Commissioner is set aside.
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