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1997 (4) TMI 148 - AT - Central ExciseExtract: .......ce of any explanation, the necessary inference is that this was with intent to evade duty. We therefore hold that no part of the demand is barred by time. 12. emsp In the result, we set aside part of the order directing ldquo appropriation rdquo of the credit wrongly taken and confirm the order in other respects. Appeal allowed in part accordingly.
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