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1998 (2) TMI 372 - CEGAT, MADRASExtract: .......not made known to the department, then only it can be said that there was suppression of material fact with intent to evade payment of duty. In this view of the matter we are of the view that longer period of limitation cannot be invoked in this case and the appeal is accordingly allowed. The penalty imposed is also unsustainable, and is set aside.
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