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1993 (12) TMI 118 - AT - Central ExciseExtract: .......uoted above we hold that the Collector rsquo s finding in regard to suppression of fact is not sustainable. For these reasons we hold that demand issued and confirmed by invoking the extended period beyond six months was time-barred. 20. In view of the above discussion the impugned order confirming the demand is set aside and the appeal is allowed.
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