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1998 (11) TMI 276 - AT - Central ExciseExtract: .......lants, it cannot be said that the appellants have either suppressed the facts or made mis-statement and accordingly extended period of limitation as contained in proviso to Section 11A(1) of the Central Excise Act cannot be invoked in the present matter. Thus the demand is time barred and accordingly the same is set aside and the appeal is allowed.
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