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1995 (12) TMI 169 - AT - Central ExciseExtract: ........ Collector - 1995 (78) E.L.T. 401 that was the extended period under proviso to Section 11A to be invoked. Suppression must be wilful and with a view to evade duty. On the facts of this case it does not emerge that there was any wilful intent to evade duty. The demand is therefore, barred by limitation. In these circumstances, we allow the appeal.
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