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2007 (10) TMI 388 - HC - Central ExciseDemand - Limitation - The only issue in this case is whether the appellant could have invoked the extended period of limitation as mentioned in the proviso to Section 11A(1) of the Central Excise Act, 1944?. Held that - assessee acted bonafide in making its clearance and claiming exemption even using other's brand name. extended period of limitation not invocable. Impugned Tribunal's order well reasoned. No substantial question of law arise, appeal dismissed.
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