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1995 (3) TMI 269 - AT - Central ExciseExtract: .......he Collector rsquo s orders. 11. emsp As to the limitation there would be no misdeclaration if it is held that goods are in fact commercially known as Kraft Paper. This would also have to be examined for considering the statements of witnesses and other evidence in question. 12. In the result we allow the appeal by way of remand as indicated above.
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