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1998 (5) TMI 146 - AT - Central ExciseExtract: ........ 13. emsp In any case in the absence of any proof of mala fides or suppression or mis-statement of facts or fraud with intention to evade duty, the demands are time barred. I, therefore, agree with the conclusion of my ld. Colleague that the demands are required to be set aside and there is no cause for penalty. The appeals are therefore accepted.
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