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1997 (4) TMI 153 - AT - Central ExciseExtract: .......t had paid duty. We are therefore of the opinion that there was no suppression of facts with intention to evade duty and therefore proviso to Section 11A of the Act could not be invoked. In this view we hold that the show cause notice was barred by time. 8. emsp For the reasons indicated above, impugned order is set aside and the appeal is allowed.
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