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1985 (1) TMI 219 - AT - Central ExciseExtract: .......heran Engg. Corporation Ltd., was one in respect of suppression of facts. In view of the findings of the Board, that there was no intent to evade payment of duty, the longer period of limitation will not apply. Since the show cause notice was issued beyond the period of limitation, the demand is barred by time. In the result, the appeal is allowed.
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