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1997 (1) TMI 198 - CEGAT, NEW DELHIExtract: .......nvoke extended period of time under Proviso to Section 11A of the Act. In view of this, while we find that the appellants have no case on merits, we allow the appeal on the limited question of time bar. Since we have held that the mis-statement was not wilful nor with intent to evade payment of duty, we also set aside the order relating to penalty.
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