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2004 (8) TMI 253 - AT - Central ExciseExtract: .......LT 272 (S.C.) , the intention to evade payment of duty cannot be alleged. Therefore extended period under Section 11A(i) cannot be made applicable in the present case. On this ground alone, the order of the Commissioner (Appeals) is set aside as the show cause notice has been issued after the period of 06 months. Accordingly, the appeal is allowed.
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