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1995 (12) TMI 165 - AT - Central ExciseExtract: .......ion under Notification 179/77 and hence the appellants declaration only in respect of the value of empties for the purpose of exemption under notification 105/80 cannot be construed to be a deliberate mala fide declaration. Hence, on the ground of time bar also, they appear to be having a case. Hence, we allow the appeals with consequential relief.
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